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

$\backslash$table$[[,$a$,$b$,$c$,,$d$,$e$],[$Sales$,$$$,71,000,$$$,44,200,$$$,42,000,,$$$,25,500],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$7,900,,16,600,,7,000,,7,000,,4,540],[$Total cost of merchandise purchases,,$60,000,,,,,,27,000,,6,900],[$Merchandise inventory, ending,,,,$3,000,,8,100,,6,300,,],[$Cost of goods sold,,$33,060,,18,000,,,,,,6,900],[$Gross profit,,,,,,$12,950,,49,400,,],[$Expenses$,,25,000,,10,650,,12,250,,3,600,,7,800],[$Net income $($loss$),7,,$$$,15,550,$$$,700,9,45,800,,]]$