Fill in the blanks in the following separate income statements a through e. a b C d Sales $ 65,000 $ 45,900 $ 53,000 $ 25,600 Cost of goods sold Merchandise inventory, beginning 8,500 16,440 5,200 7,400 4,590 Total cost of merchandise purchases 37,000 43,000 5,600 Merchandise inventory, ending 2,400 8,200 5,700 Cost of goods sold 33,670 18,000 6,100 Gross profit 13,650 42,900 Expenses 17,000 10,250 12,600 5,500 8,000 Net income (loss) $ 17,650 $ 1,050 $ 37,400