Fill in the blanks in the following separate income statements a through e. Sales b d $ 62,000 $ 43,400 $ 37,000 $ 26,000 Cost of goods sold Merchandise inventory beginning 8,100 16,140 5,900 7,100 4,320 Total cost of merchandise purchases 43,000 44,000 5,100 Merchandise inventory ending 2,800 8,200 5,500 Cost of goods sold 33,700 19,000 6,700 Gross profit 14,450 42,400 Expenses 12,000 10,990 13,000 3,700 7,500 Net income (loss) $ 13,410 $ 1,450 $ 38,700