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

$\backslash$table$[[,$a$,$b$,$c$,$d$,$e$],[$Sales$,$$$,68,000,$$$,44,300,$$$,54,000,$$$,25,800],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$7,800,,16,860,,6,600,8,000,,4,450],[$Total cost of merchandise purchases,,$36,000,,,,,29,000,,5,700],[$Merchandise inventory, ending,,,,$2,100,,8,800,6,800,,],[$Cost of goods sold,,$33,480,,16,000,,,,,6,700],[$Gross profit,,,,,,$14,050,42,800,,],[$Expenses$,,25,000,,11,290,,12,800,3,300,,7,100],[$Net income $($loss$),,,$$$,17,010,$$$,1,250,39,500,,]]$