Financial Information Is Presented Below for Two Different Companies Instructions
Determine the Missing Amounts

Financial information is presented below for two different companies. $\begin{array}{lrr}&\text { Gower } & \text { Martini Food } \\&\text { Drugs } & \text { and Liquor }\\\text { Sales revenue } & \$ 90,000 & \$(\mathrm{e}) \\\text { Sales returns and allowances } & (\mathrm{a}) & 3,000 \\\text { Net sales } & 86,000 & 95,000 \\\text { Cost of goods sold } & 56,000 & (\mathrm{f}) \\\text { Gross profit } & (\mathrm{b}) & 36,000 \\\text { Operating expenses } & 22,000 & (\mathrm{~g}) \\\text { Income from operations } & (\mathrm{c}) & (\mathrm{h}) \\\text { Other expenses and losses } & 4,000 & 7,000 \\\text { Net income } & \text { (d) } & 11,000\end{array}$ Instructions
Determine the missing amounts.