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 C d e $ 66,000 $ 43,600 $ 53,000 $ 27,000 Cost of goods sold Merchandise inventory (beginning) 8,000 16,660 5,400 7.200 4,500 Total cost of merchandise purchases 35,000 28,000 6.600 Merchandise inventory (ending) (2,900) (8.300) (7,600) Cost of goods sold 33,860 18.000 7.800 Gross profit 3.400 41,100 Expenses 19.000 10.800 10 410 4,600 7.300 Net income (loss) $ 14.800 S (7.010) $ 36.500