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 Sales $ 68,000 $ 44,300 $ 42,000 $ 93,100 $ 24,200 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 16,920 6,800 53,000 5,980 (2,900) (8,600) 33,970 20,000 37,800 34,030 24,300 4,200 14,000 10,870 10,260 $ 20,030 $ 13,430 $ (6,060) 7,000 4,530 43,000 5,800 (6,600) 43,400 6,900 49,700 17,300 5,800 6,300 $ 43,900 $ 11,000