Fill in the blanks in the following separate income statements a through e. Sales b $ 63,000 $ 43,600 $ 41,000 e $ 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 13,450 46,100 Expenses 12,000 11,630 12,500 4,800 7,800 Net income (loss) $ 14,970 $ 950 $ 41,300