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

$\backslash$table$[[$Sales$,$a$,$b$,$c$,$d$,$e$],[$$$,66,000,$$$,44,600,$$$,47,000$vdots,$25,300],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$8,900,,16,990,,5,900,,7,900,4,330],[$Total cost of merchandise purchases,,$39,000,,,,,,41,000,5,000],[$Merchandise inventory, ending,,,,$2,900,,8,200,,5,000,],[$Cost of goods sold,,$33,900,,20,000,,,,,7,700],[$Gross profit,,,,,,$13,550,,49,700,],[$Expenses$,,10,000,,10,310,,12,550,,5,200,6,800],[$Net income $($loss$),,,$$$,14,290,$$$,1,000,$$$,44,500,]]$