Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) d b $ 65,000 $ 45,900 $ 53,000 $ 25,600 Sales Cost of goods sold Merchandise inventory (beginning) Total cost of merchandise purchases Merchandise inventory (ending) Cost of goods sold Gross profit Expenses Not income (los) 8,500 37.000 (11,830) 33,670 31,330 17.000 $ 14.330 16,440 5,200 7,400 4,590 43,000 5,600 (2,400) (8,200) (5,700) 18,000 49,300 6,100 27.900 3,700 42,900 10,250 10,160 5,500 8,000 $ 17,650 $ (6.460) $ 37.400 $ 11,500