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

$\backslash$table$[[,$a$,$b$,$c$,$d$,$e$],[$Sales$,$$$,72,000,$$$,44,500,$$$,36,000,,,$$$,25,200],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$7,500,,16,960,,6,100,,7,000,,4,470],[$Total cost of merchandise purchases,,$58,000,,,,,,37,000,,6,800],[$Merchandise inventory, ending,,,,$2,100,,8,700,,6,000,,],[$Cost of goods sold,,$33,390,,17,000,,,,,,7,800],[$Gross profit,,,,,,$13,850,,47,600,,],[$Expenses$,,22,000,,11,530,,12,700,,5,100,,6,600],[$Net income $($loss$),,,$$$,15,970,$$$,1,150,$$$,42,500,,]]$