Fill in the blanks in the following separate Income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) 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) a b d e $ 71,000 $ 44,000 $ 37,000 $ 26,900 8,600 16,970 5,100 7,100 4,320 58,000 1,630 25,000 5,800 (32,950) (2,600) (8,700) (5,900) 33,650 16,000 7,700 37,350 28,000 5,900 42,800 29,000 11,690 10.620 3,600 6,900 S 8,350 $16,310 $ (4,720) S 39,200