Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) a d Sales b $ 44,600 $ 47,000 $ 66,000 $ 25,300 16,990 5,900 4,330 8,900 39,000 7,900 41,000 (5,000 5,000 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) 33,900 7,700 (2,900) (8,200) 20,000 4,600 10,310 10,070 $ 14,290 $ (5,470) 49,700 10,000 6,800 5,200 $ 44,500