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