Fill in the appropriate blanks for each of the independent situations below.
 Company A
 Company B
 Company C
 Sales revenue
 $
 $343,160
 $537,600
 Beginning inventory
 51,640
 85,170
 Net purchases
 195,480
 250,680
 Ending inventory
 51,080
 107,370
 58,170
 Cost of goods sold
 422,470
 Gross profit
 80,480
 122,010
 Operating expenses
 48,810
 48,350
 Income before taxes
 11,700