Fill in the blanks in the following separate income statements a through e. Sales d $ 62,000 $ 44,300 $ 55,000 $ 27,000 Cost of goods sold Merchandise inventory, beginning 7,100 16,440 5,800 7,200 4,510 Total cost of merchandise purchases 36,000 30,000 5,700 Merchandise inventory, ending 2,800 8,600 5,400 Cost of goods sold 33,610 17,000 6,400 Gross profit 14,550 41,500 Expenses 24,000 10,320 13,050 4,600 7,200 Net income (loss) $ 16,980 $ 1,500 $ 36,900