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

$\backslash$table$[[$Income Statement Item,Statement A$,$Statement B$,$Statement C$,$Statement D$,$Statement E$],[$Sales$,$$$7120,$$$44,$$ $49,000,,$$ $24,400],[$Cost of goods sold,,,,,$],[$Merchandise inventory, beginning,$7,200,16,800,5,500,7,900,4,400],[$Total cost of merchandise purchases,$31,000,,,44,000,6,300],[$Merchandise inventory, ending,,$2,600,8,300,5,200,],[$Cost of goods sold,$33,000,17,000,,,7,700],[$Gross profit,,,$14,650,44,900,],[$Expenses$,19,000,10,000,13,100,4,000,7,000],[$Net income $($loss$),,17,300,,$$$40,900\backslash ,]]$