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 d $ 62,000 $ 43,400 $ 37,000 $ 26,000 8,100 16,140 5,900 7,100 4,320 43,000 44,000 5,100 2,800 8,200 5,500 33,700 19,000 6,700 24,400 14,450 42,400 12,000 10,990 13,000 3,700 7,500 $ 13,410 $ 1,450 $ 38,700