E5-14 Financial information is presented below for three different companies. \begin{tabular}{|c|c|c|c|} \hline & \begin{tabular}{l} Hardy \ Cosmetics \end{tabular} & \begin{tabular}{l} Yee \ Grocery \end{tabular} & \begin{tabular}{l} Wang \ Wholesalers \end{tabular} \ \hline Sales revenue & 

 \ \hline Sales returns and allowances & (a) & 5,000 & 12,000 \ \hline Net sales & 86,000 & 95,000 & (i) \ \hline Cost of goods sold & 56,000 & (f) & (j) \ \hline Gross profit & (b) & 38,000 & 24,000 \ \hline Operating expenses & 15,000 & (g) & 18,000 \ \hline Income from operations & (c) & (h) & (k) \ \hline Other expenses and losses & 4,000 & 7,000 & (l) \ \hline Net income & (d) & 11,000 & 5,000 \ \hline \end{tabular}

Instructions Determine the missing amounts.

5.E.14i

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5.E.14i

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