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	c	d	e
Sales	$72,000	$44,500	$36,000		$25,200
Cost of goods sold
Merchandise inventory (beginning)	7,500	16,960	6,100	7,000	4,470
Total cost of merchandise purchases	58,000			37,000	6,800
Merchandise inventory (ending)		(2,100)	(8,700)	(6,000)
Cost of goods sold	33,390	17,000			7,800
Gross profit			5,900	47,600
Expenses	22,000	11,530	10,070	5,100	6,600
Net income (loss)		$15,970	$(4,170)	$42,500