Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) - d a $ 64,000 b $ 44,800 c 39,000 e $ 24,200 Sales $ 16,720 5,800 7,300 32,000 7,300 33,000 (7,600) | 4,480 6,700 ses (8,900)| 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) (2,800)| 17,000 33,630 7,700 17,000 4,300 11,820 $ (7,520) 11,890 | 15,910 48,700 5,700 $ 43,000 6,700 $