Fill in the blanks in the following separate income statements a through $e.$

$\backslash$table$[[,$a$,$b$,$c$,$d$,$e$],[$Sales$,$$$,62,000,$$$,43,500,$$$,55,000,$$$,25,600],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$8,000,$c$,17,050,,7,500,8,000,,4,560],[$Total cost of merchandise purchases,,$38,000,,,,,32,000,,6,600],[$Merchandise inventory, ending,,,,$3,000,,9,000,6,600,,],[$Cost of goods sold,,$34,050,,16,000,,,,,7,000],[$Gross profit,,,,,,$12,750,45,600,,],[$Expenses$,,10,000,,10,650,,12,150,3,600,,6,000],[$Net income $($loss$),,,$$$,16,850,$$$,600,42,000,,]]$