Fill in the blanks in the following separate income statements a through e$.($Amounts to be deducted should be indicated by a minus sign.$)$

$\backslash$table$[[,$a$,,$b$,,$c$,,$d$,,$e$],[$Sales$,64,000,$$$,44,800,$$$,39,000,,,$$$,24,200],[$Cost of goods sold$],[$Merchandise imventory $($beginning$),7,300,,16,720,,5,800,,\backslash$table$[[7,300]],,4,480],[$Total cost of merchandise purchases,$32,000,,,,,,33,000,,6,700],[$Merchandise inventory $($ending$),,,(2,800),,(8,900),,(7,600),,],[$Cost of goods sold,$33,630,,17,000,,,,,,7,700],[$Gross profit,,,,,$4,300,,48,700,,],[$Expenses$,17,000,,11,890,,11,820,,5,700,,6,700],[$Net income $($loss$),,$$$,15,910,$$$,(7,520),$$$,43,000,,]]$