Compute the Missing Amounts

Compute the missing amounts.
$\begin{array} { | l | c | c | } \hline & \text { Miami Company } & \text { Orlando Company } \\\hline \text { Sales } & \$ 200,000 & ( \mathrm { D } ) \\\hline \text { Cost of Goods Sold } & & \\\hline \text { Beginning Inventory } & ( \mathrm { A } ) & 60,000 \\\hline \text { Purchases and Freight-In } & 118,000 & ( \mathrm { E } ) \\\hline \text { Cost of goods available for sale } & ( \mathrm { B } ) & 180,000 \\\hline \text { Ending inventory } & 4,000 & 4,000 \\\hline \text { Cost of goods sold } & 120,000 & ( \mathrm {~F} ) \\\hline \text { Gross Margin } & 80,000 & 224,000 \\\hline \text { Selling and Administrative Expenses } & ( \mathrm { C } ) & 170,000 \\\hline \text { Operating Income } & 24,000 & ( \mathrm { G } ) \\\hline\end{array}$