Fill in the blanks in the following separate income statements a through e. a b d e Sales $ 71,000 $ 44,000 $ 37,000 $ 26,900 8,600 16,970 5,100 4,320 58,000 7,100 25,000 5,900 5,800 2,600 8,700 Cost of goods sold Merchandise inventory beginning Total cost of merchandise purchases Merchandise inventory ending Cost of goods sold Gross profit Expenses Net income (loss) 33,650 16,000 7,700 14,250 29,000 11,690 $ 16,310 $ 6,900 42,800 3,600 $ 39,200 12,900 1,350