Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) a b c d Sales Cost of goods sold Merchandise inventory (beginning) $ 72,000 $44,500 $ 36,000 $ 25,200 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 Expenses Net income (loss) 22,000 11,530 5,900 10,070 47,600 5,100 6,600 $ 15,970 $ (4,170) $ 42,500