Fill in the blanks in the following separate income statements a through e. Sales b C d $ 72,000 $ 44,500 $ 36,000 $ 25,200 Cost of goods sold Merchandise inventory, beginning 7,500 16,960 6,100 7,000 4,470 Total cost of merchandise purchases 58,000 37,000 6,800 Merchandise inventory, ending 2,100 8,700 6,000 Cost of goods sold 33,390 17,000 7,800 Gross profit 13,850 47,600 Expenses 22,000 11,530 12,700 5,100 6,600 Net income (loss) $ 15,970 $ 1,150 $ 42,500