Fill in the blanks in the following separate Income statements a through $e.$

$\backslash$table$[[,$a$,$b$,$c$,,$d$,$e$],[$Sales$,$$$,62,000,$$$,44,700,$$$,53\mathrm{.}000,,,$$$,26\mathrm{.}700],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$8\mathrm{.}800,,16\mathrm{.}040,,6\mathrm{.}700,,7100,,4,380],[$Total cost of merchandise purchases,,$31\mathrm{.}000,,,,,,44,000,,6\mathrm{.}400],[$Merchandise inventory, ending,,,,$2\mathrm{.}400,,8\mathrm{.}000,,7,000,,],[$Cost of goods sold,,$33,770,,17,000,,,,,,7\mathrm{.}500],[$Gross profit,,,,,,$13\mathrm{.}950,,49,200,,4],[$Expenses$,,10,000,,10\mathrm{.}590,,12,750,,4\mathrm{.}800,,7,800],[$Net inoome $($loss$),,,$$$,17\mathrm{.}110,$$$1,1\mathrm{.}200,5,44\mathrm{.}400,,]]$