Fill in the blanks in the following separate income statements a through e. a d e b $ 68,000 $ 44,300 $ 54,000 $ 25,800 16,860 6,600 7,800 36,000 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) 4,450 5,700 8,000 29,000 6,800 8,800 2,100 16,000 33,480 6,700 25,000 14,050 42,800 12,800 3,300 1,250 $ 39,500 11,290 $ 17,010 $ 7,100