Fill in the blanks in the following separate income statements a through e. Sales 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) a b C d $ 64,000 $ 43,800 $ 46,000 $ 25,700 7,500 16,990 7,000 7,300 4,410 50,000 36,000 5,700 2,200 8,100 6,400 33,290 18,000 7,900 13,350 41,400 20,000 11,130 12,450 5,900 7,000 $ 14,670 $ 900 $ 35,500