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 $ 68,000 $ 44,300 $ 42.000 $ 24,200 4.530 5,800 Sales 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) 8,600 53,000 (44,400) 33,970 16,920 6,800 7,000 43.000 (2,900) (8,600) (6,600) 20,000 4,200 49,700 10,870 10,260 5,800 $ 13,430 $ (6,060) $ 43,900 6,900 14,000 6,300