Whispering Winds Corp. experienced a fire on December 31, 2017, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances. December 31, 2017 $ 34,000 December 31, 2016 $ 13,100 80,300 132,000 Cash Accounts receivable (net) Inventory Accounts payable Notes payable Common stock, $100 par Retained earnings 204,700 54,100 36,400 404,300 120,500 188,100 91,800 69,600 404,300 109,300 Additional information: 1. The inventory turnover is 6.2 times. 2. The return on common stockholders' equity is 22%. The company had no additional paid-in capital. 3. The receivables turnover is 11.3 times. 4. The return on assets is 17%. 5. Total assets at December 31, 2016, were $606,800. Compute the following for Whispering Winds Corp. (Round all answers to o decimal place, e.g. 2,150.) (a) Cost of goods sold for 2017 (b) Net credit sales for 2017. (C) Net income for 2017 (d) Total assets at December 31, 2017