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

$\backslash$table$[[,,$a$,,$b$,,$c$,,$d$,,$e$],[$Sales$,$$$,62,000,$$$,43,400,$$$,37,000,,,$$$,26,000],[$Cost of goods sold,,,,,,,,,,$],[$Merchandise inventory, beginning,,$8,100,,16,140,,5,900,,7,100,,4,320],[$Total cost of merchandise purchases,,$43,000,,,,,,44,000,,5,100],[$Merchandise inventory, ending,,,,$2,800,,8,200,,5,500,,],[$Cost of goods sold,,$33,700,,19,000,,,,,,6,700],[$Gross profit,,,,,,$14,450,,42,400,,],[$Expenses$,,12,000,,10,990,,13,000,,3,700,,7,500],[$Net income $($loss$),,,$$$,13,410,$$$,1,450,$$$,38,700,,]]$

$[$Fill in the blanks in the following separate income statements a through $e.],[$Sales$,$$$,62,000,$$$,43,400,$$$,37,000,,$$$,26,000],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$8,100,,16,140,,5,900,7,100,,4,320],[$Total cost of merchandise purchases,,$43,000,,,,,44,000,,5,100],[$Merchandise inventory, ending,$7,,,2,800,,8,200,5,500,\frac{?}{\text{b}\text{a}\text{r}}(F),],[$Cost of goods sold,,$33,700,,19,000,,,,,6,700],[$Gross profit,$7,,,,,14,450,42,400,,],[$Expenses$,,12,000,,10,990,,13,000,3,700,,7,500],[$Net income $($loss$),$E$,,$$$,13,410,$$$,1,450,38,700,$E$,]]$