Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) a b d e Sales $ 62,000 $ 43,500 $ 46,000 $ 25,600 17,050 7,500 8,000 38,000 8,000 32,000 (6,600) 4,560 6,600 (9,000) Cost of goods sold Merchandise inventory (beginning) Total cost of merchandise purchases Merchandise inventory (ending) Cost of goods sold Gross profit Expenses Net income (loss) (3,000) 16,000 34,050 7,000 45,600 10,000 10,650 3,750 12,150 $ (8,400) 6,000 3,600 $ 42,000 $ 16,850