Fill in the missing amounts. Assume that there are no nonoperating activites.
\begin{tabular}{|c|c|c|c|c|}
\hline & Sheridan Company & \multicolumn{3}{|c|}{Concord Company} \\
\hline Sales revenue & \( \$ 95,350 \) & & & (d) \\
\hline Sales returns and allowances \$ & & (a) & \( \$ 5,500 \) & \\
\hline Net sales & 87,500 & & 103,000 & \\
\hline Cost of goods sold & 49,875 & & & (c) \\
\hline Gross profit & & (b) & 49,955 & \\
\hline Operating expenses & 16,920 & & & (f) \\
\hline Netincome & & (c) & 16,600 & \\
\hline
\end{tabular}