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

$\backslash$table$[[,,,,$b$,,$c$,$d$,$e$],[$Sales$,$$$,66,000,$$$,44,600,$$$,47,000,,25,300],[$Cost of goods sold,,$-,,,,,,],[$Merchandise inventory, beginning,,$8,900,,16,990,,5,900,7,900,4,330],[$Total cost of merchandise purchases,,$39,000,,,,,41,000,5,000],[$Merchandise inventory, ending,,,,$2,900,,8,200,5,000,],[$Cost of goods sold,,$33,900,,20,000,,,,7,700],[$Gross profit,,,,,,$13,550,49,700,],[$Expenses$,$b$,10,000,,10,310,,12,550,5,200,6,800],[$Net income $($loss$),,,$$$,14,290,$$$,1,000,44,500,]]$