All in the blanks in the following separate income statements a through e (Amounts to be deducted minus sign.) $ 71,000 $ 44,300 $ 49,000 $ 24,400 16,800 5,500 Sales Cost of goods sold Merchandise inventory (beginning) Total cost of merchandise purchases Merchandise inventory (ending) Cost of goods sold Gross profit 7,200 31,000 7,900 44,000 (5,200) 4,400 6,300 S 33,000 7,700 (2,600) (8,300) 17,000 5,400 10,000 11,440 17,300 $ (6,040) Expenses 19,000 44,900 4 ,000 $ 40,900 7,000 Net income (loss) $