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

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$,,22,000,,10,420,,12,300,,4,400,,6,800],[$Net income $($loss$),,,$$$,16,180,$$$,,$$$,43,800,,]]$