$1$ Fill in the blanks in the following separate income statements a through $e.$

$\backslash$table$[[,$a$,$b$,$c$,$d$,$e$],[$Sales$,$$$,72,000,$$$,44,500,$$$,36,000,$$$,25,200],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$7,500,,16,960,,6,100,7,000,,4,470],[$Total cost of merchandise purchases,,$58,000,,,,,37,000,,6,800],[$Merchandise inventory, ending,,,,$2,100,,8,700,6,000,,],[$Cost of goods sold,,$33,390,,17,000,,r,,,7,800],[$Gross profit,,,,,,$13,850,47,600,,],[$Expenses$,,22,000,,11,530,$T$,12,700,5,100,,6,600],[$Net income $($loss$),,,$$$,15,970,$$$,1,150,42,500,,]]$