Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) a b C d Sales Cost of goods sold Merchandise inventory (beginning) $ 66,000 $ 45,200 $ 50,000) $ 24,500 8,900 16,550 6,300 7,900 4,330 Total cost of merchandise purchases 35,000 35,000 5,600 Merchandise inventory (ending) (2,500) (8,200) (6,800) Cost of goods sold 33,720 18,000 7,500 Gross profit 3,200 43,400 Expenses 20,000 11,830 10,120 5,000 7,400 Net income (loss) $ 15,370 (6,920) $38,400