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

$\backslash$table$[[,$a$,$b$,$c$,$d$,$e$],[$Sales$,$$$,65,000,$$$,44,000,$$$,51,000,$$$,24,400],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$8,600,,16,490,,5,000,7,600,,4,520],[$Total cost of merchandise purchases,,$31,000,,,,,45,000,,5,200],[$Merchandise inventory, ending,,,,$2,600,,8,800,7,500,,],[$Cost of goods sold,,$33,140,,20,000,,,,,7,400],[$Gross profit,,,,,,$13,750,41,100,,],[$Expenses$,,24,000,,11,110,,12,650,4,000,,7,600],[$Net income $($loss$),,,$$$,12,890,$$$,1,100,37,100,,]]$