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],[$Cost of goods sold,,,,,,,,,,$],[$Merchandise inventory, beginning,:$\text{'},8,600,,16,920,,6,800,,7,000,,4,530],[$Total cost of merchandise purchases,,$53,000,,,,,,43,000,,5,800],[$Merchandise inventory, ending,,,,$2,900,,8,600,,6,600,,],[$Cost of goods sold,,$33,970,,20,000,,,,,,6,900],[$Gross profit,,,,,,$13,150,,49,700,,],[$Expenses$,,14,000,,10,870,,12,350.,,5,800,,6,300],[$Net income $($loss$),,,$$$,13,430,$$$,800,$$$,43,900,,]]$