Fill in the blanks in the following separate income statements a through e. a b d e Sales $ 66,000 $ 44,600 $ 47,000 $ 25,300 Cost of goods sold Merchandise inventory, beginning 8,900 16,990 5,900 7,900 4,330 Total cost of merchandise purchases 39,000 41,000 5,000 Merchandise inventory, ending 2,900 8,200 5,000 Cost of goods sold 33,900 20,000 7,700 Gross profit 13,550 49,700 Expenses 10,000 10,310 12,550 5,200 6,800 Net income (loss) $ 14,290 $ 1,000 $ 44,500