Fill in the blanks in the following separate income statements a through e. 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) a 65,000 $ 8,600 31,000 33,140 24,000 $ b 44,000 $ 16,490 2,600 20,000 11,110 12,890 $ C 51,000 5,000 8,800 13,750 12,650 1,100 $ 7,600 45,000 7,500 41,100 4,000 37,100 $ e 24,400 4,520 5,200 7,400 7,600