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

$\backslash$table$[[,,,,$o$,,$c$,$d$,,],[$Sales$,$$$,64,000,$$$,43,800,$$$,46,000,,$$$,25,700],[$Cost of goods sold,,,,,,,,,$],[$Merchandise inventory, beginning,,$7,500,,16,990,,7,000,7,300,,4,410],[$Total cost of merchandise purchases,,$50,000,,,,,36,000,,5,700],[$Merchandise inventory, ending,,,,$2,200,,8,100,6,400,,],[$Cost of goods sold,,$33,290,,18,000,,,,,7,900],[$Gross profit,,,,,,$13,350,41,400,,],[$Expenses$,,20,000,,11,130,,12,450,5,900,,7,000],[$Net income $($loss$),,,$$$,14,670,$$$,900,35,500,,]]$