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

$\backslash$table$[[,,$a$,,$b$,,$c$,,$d$,,$e$],[$Sales$,$$$,63,000,$$$,43,600,$$$,41,000,,,$$$,24,500],[$Cost of goods sold$],[$Merchandise inventory $($beginning$),,7,500,,16,290,,5,200,,7,700,,4,400],[$Total cost of merchandise purchases,,$33,000,,,,,,33,000,,6,800],[$Merchandise inventory $($ending$),,,,(2,700),,(8,300),,(7,400),,],[$Cost of goods sold,,$33,450,,17,000,,,,,,6,400],[$Gross profit,,,,,,$5,600,,46,100,,],[$Expenses$,,12,000,,11,630,,11,270,,4,800,,7,800],[$Net income $($loss$),,,$$$,14,970,$$$,(5,670),$$$,41,300,,]]$