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

	a	b	c	d	e
Sales	$62,000	$44,700	$53,000		$26,700
Cost of goods sold
Merchandise inventory (beginning)	8,800	16,040	6,700	7,100	4,380
Total cost of merchandise purchases	31,000			44,000	6,400
Merchandise inventory (ending)		(2,400)	(8,000)	(7,000)
Cost of goods sold	33,770	17,000			7,500
Gross profit			5,100	49,200
Expenses	10,000	10,590	11,630	4,800	7,800
Net income (loss)		$17,110	$(6,530)	$44,400