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

$\backslash$table$[[,$a$,$b$,c,$d$,$e$],[$Sales$,$$$,68,000,$$$,43,600,$$$,56,000,$$$,25,500],[$Cost of goods sold,,,,,,,,,$],[$Merchandise inventory, beginning,,$8,000,,16,950,,6,500,7,400,,4,550],[$Total cost of merchandise purchases,,$59,000,,,,|,29,000,,5,200],[$Merchandise inventory, ending,,,,$2,500,,8.,100,7,100,,],[$Cost of goods sold,,$33,720,,17,000,,,,,7,600],[$Gross profit,,,,,,$13,050,48,200,,],[$Expenses$,,22,000,,10\mathrm{.}420,,12,300,4,400,,6,800],[$Net income $($loss$),,,$$$,16\mathrm{.}180,$S$\mathrm{.}1,750,43,800,,]]$