The data presented below are for a retail organization and a manufacturing organization.

1. Fill in the missing data for the retail organization:

2. Fill in the missing data for the manufacturingorganization:

First Second Third Fourth Quarter Quarter Quarter Quarter Sales Gross margin Ending merchandise inventory Beginning merchandise inveniory Ner cost of purchases Operating income Operating expenses Cost of goods sold Cost of goods available for sale 9 2 j 11 6 12 15 15 First Second Third Fourth Quarter Quarter Qarer Quarter Ending finished goods invensory Cost of goods sold Operating income Cost of goods available for sale Cost of goods manufactured Gross margin Operating expenses Beginning finished goods inventory Sales 10 13 b 10 k 14