Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) b d e $ 65,000 45,900 53,000 S 25,600 Sales Cost of goods sold Merchandise inventory (beginning) 8,500 5.200 7,400 16,440 4,590 Total cost of merchandise purchases 37,000 43.000 5,600 Merchandise inventory (ending) (2,400) (8,200) (5,700) Cost of goods sold 6,100 33,670 18,000 Gross profit 3,700 42.900 Expenses 17,000 10,250 10,160 5,500 8,000 $ 17,650 (6,460) 37,400 Net income (loss)