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

$\backslash$table$[[,$a$,$b$,$n$,$d$,,],[$Sales$,$$$,62,000,$$$,43,500,$$$,55,000,,,$$$,25,600],[$Cost of goods sold,,,,,,,,,,$],[$Merchandise inventory, beginning,,$8,000,,17,050,,7,500,,8,000,,4,560],[$Total cost of merchandise purchases,,$38,000,,,,,,32,000,,6,600],[$Merchandise inventory, ending,c$,,,3,000,,9,000,,6,600,,],[$Cost of goods sold,,$34,050,,16,000,,,,,,7,000],[$Gross profit,,,,,,$12,750,,45,600,,],[$Expenses$,,10,000,,10,650,+,12,150,,3,600,-,6,000],[$Net income $($loss$),,,$$$,16,850,$$$,600,$$$,42,000,,]]$