Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) b c d $ 68,000 $ 44,300 $ 54,000 $ 25,800 20 7,800 36,000 4,450 5,700 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 (los) 33.480 16,860 6,600 8,000 29,000 (2,100) (8,800) (6.800) 16,000 5,900 42,800 11,200 10,260 3,300 $ 17,010 $ (4,360) $ 39,500 6,700 25,000 7.100