Fill in the blanks in the following separate income statements a through e$.($Amounts to be deducted s sign.$)$

$\backslash$table$[[.,,$a$,,$b$,,$c$,,$d$,,$e$],[$Sales$,$$$,65,000,$$$,45,900,$$$,53,000,,,$$$,25,600],[$Cost of goods sold,.,$=,,,,,,,,],[$Merchandise inventory $($beginning$),,8,500,,16,440,,5,200,,7,400,,4,590],[$Total cost of merchandise purchases,,$37,000,,,,,,43,000,,5,600],[$Merchandise inventory $($ending$),,,,(2,400),,(8,200),,(5,700),,-],[$Cost of goods sold,,$33,670,,18,000,,,,,,6,100],[$Gross profit,,,,,,$3,700,,42,900,,],[$Expenses$,,17,000,,10,250,,10,160,,5,500,,8,000],[$Net income $($loss$),,,$$$,17,650,$$$,(6,460),$$$,37,400,,]]$