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 68,000 b 44,300 c 54,000 e $ 25,800 $ $ $ 16,860 6,600 7,800 36,000 Sales 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) 8,000 29,000 (6,800) 4,450 5,700 (8,800) (2,100) 16,000 33,480 6,700 25,000 5,900 10,260 $ (4,360) 11,290 17,010 42,800 3,300 $ 39,500 7,100 $