a	b	c	d	e
Sales	$62,000	$43,500	$55,000		$25,600
Cost of goods sold
Merchandise inventory, beginning	8,000	17,050	7,500	8,000	4,560
Total cost of merchandise purchases	38,000			32,000	6,600
Merchandise inventory, ending		3,000	9,000	6,600
Cost of goods sold	34,050	16,000			7,000
Gross profit			12,750	45,600
Expenses	10,000	10,650	12,150	3,600	6,000
Net income (loss)		$16,850	$600	$42,000

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