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

$\backslash$table$[[,$a$,$b$,$c$,$d$,$e$],[$Sales$,$$$,68,000,$$$,44,300,$$$,42,000,,$$$,24,200],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$8,600,,16,920,,6,800,7,000,,4,530],[$Total cost of merchandise purchases,,$53,000,,5,980,,,43,000,,5,800],[$Merchandise inventory, ending,,$27,630,,2,900,,8,600,6,600,,],[$Cost of goods sold,,$33,970,,20,000,,(1,800),,,6,900],[$Gross profit,,$34,030,,24,300,,13,150,49,700,,],[$Expenses$,,14,000,,10,870,,12,350,5,800,,6,300],[$Net income $($loss$),$$$,20,030,$$$,13,430,$$$,800,43,900,,]]$