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 Sales $ 62,000 $ 44,300 $ 55,000 $ 27,000 7,100 16,440 5,800 7,200 4,510 5,700 36,000 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) 33,610 6,400 30,000 (2,800) (8,600) (5,400) 17,000 3,000 41,500 10,320 11,170 4,600 $ 16,980 $ (8,170) $ 36,900 24,000 7,200