Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) b C d Sales $ 62,000 $ 44,300 $ 40,000 $ 24,900 Cost of goods sold Merchandise inventory (beginning) 8,600 16,550 5,300 7,300 4,460 Total cost of merchandise purchases 37,000 33,000 5,500 Merchandise inventory (ending) (2,800) (8,700) (5,200) Cost of goods sold 33,860 19,000 8,000 Gross profit Expenses Net income (loss) 5,900 43,500 25,000 11,530 11,060 3,300 6,700 $ 13,770 $ (5,160) $ 40,200