Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) d b $ 64,000 $ 44,800 $ 39,000 $ 24,200 5,800 7,300 32,000 4,480 6.700 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 (loss) 33,630 16,720 7,300 33,000 (2,800) (8,900) (7.600) 17,000 4,300 48,700 11,890 11,820 5,700 $ 15,910 $ (7.520) $ 43,000 7.700 17,000 6,700