Fill in the blanks in each of the following separate income statements a through c. (Ending inventory should be indicated by a minus sign.) T 71,000 $ 44,000 Sales $ Cost of goods sold Merchandise inventory (beginning) Total cost of merchandise purchases 16,970 8,600 58,000 25,000 32,100 Goods available for sale $ $ 18,600 (2,600)| 33,650 Merchandise inventory (ending) Cost of goods sold Gross profit Expenses Net income (loss) 28,000 26,200 42,800 3,600 29,000 $ 16,310