Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) Sales b $ 63,000 $ 43,600 $ 41,000 $ 24,500 Cost of goods sold Merchandise inventory (beginning) 7,500. 16,290 5,200 7,700 4,400 Total cost of merchandise purchases 33,000 33,000 6,800 Merchandise inventory (ending) (2.700) (8,300) (7,400) Cost of goods sold 33,450 17.000 6,400 Gross profit Expenses Net income (loss) 5,600 46,100 12,000 11.630 11,270 4,800 7,800 $ 14,970 $ (5,670) $ 41,300