a	b	c	d	e
Sales	$62,000	$44,700	$53,000		$26,700
Cost of goods sold
Merchandise inventory, beginning	8,800	16,040	6,700	7,100	4,380
Total cost of merchandise purchases	31,000			44,000	6,400
Merchandise inventory, ending		2,400	8,000	7,000
Cost of goods sold	33,770	17,000			7,500
Gross profit			13,950	49,200
Expenses	10,000	10,590	12,750	4,800	7,800
Net income (loss)		$17,110	$1,200	$44,400

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