Fill in the blanks in the following separate income statements a through $e.$

$\backslash$table$[[$Sales$,$a$,$b$,$c$,,$d$,$e$],[$$$,63,000,$$$,43,600,$$$,41,000,,$$$,24,500],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$27,500,,16,290,,5,200,,7,700,,4,400],[$Total cost of merchandise purchases,,$33,000,,,,,,33,000,,6,800],[$Merchandise inventory, ending,,,,$2,700,,8,300,,7,400,,],[$Cost of goods sold,,$33,450,,17,000,,,,,,6,400],[$Gross profit,,,,,,$13,450,,46,100,,],[$Expenses$,,12,000,,11,630,,12,500,,4,800,,7,800],[$Net income $($loss$),,,$$$,14,970,$$$,950,$$$,41,300,,]]$