Fill in the blanks in the following separate income statements a through e. Sales a b C d e 62,000 $ 44,700 $ 53,000 26,700 Cost of goods sold Merchandise inventory, beginning 8,800 16,040 6,700 7,100 4,380 Total cost of merchandise purchases 31,000 44,000 6,400 Merchandise inventory, ending 2,400 8,000 7,000 Cost of goods sold 33,770 17,000 7,500 Gross profit 13,950 49,200 Expenses 10,000 10,590 12,750 4,800 7,800 Net income (loss) $ 17,110 1,200 44,400