Fill in the blanks in the following separate income statements a through e. Sales Cost of goods sold Merchandise inventory, beginning Total cost of merchandise purchases Merchandise inventory, ending Cost of goods sold Gross profit Expenses Net income (loss) b d e $ 62,000 $ 43,500 $ 55,000 $ 25,600 8,000 17,050 7,500 8,000 4,560 38,000 32,000 6,600 3,000 9,000 6,600 34,050 16,000 7,000 12,750 45,600 10,000 10,650 12,150 3,600 6,000 $ 16,850 $ 600 $ 42,000