Fill in the blanks in the following separate income statements a through e. b C Sales $ 65,000 $ 44,000 $ 51,000 $ e 24,400 Cust of goods sold Merchandise inventory, beginning 8.600 16,490 5,000 7,600 4,520 Total cost of merchandise purchases 31,000 45,000 5,200 Merchandise inventory, ending 2.600 8,800 7,500 Cost of goods sold 33,140 20,000 7,400 Gross proft 13,750 41,100 Expenses Net income (loss) 24,000 11,110 12.650 4,000 7,600 $ 12.890 $ 1,100 $ 37,100