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 di Sales $ 62,000 S 43,400 37,000 $ 26,000 Cost of goods sold Merchandise inventory (beginning) 8,100 7,100 16,140 5,900 4,320 Total cost of merchandise purchases 43,000 44,000 5,100 Merchandise inventory (ending) (2,800) (5,500) (8,200) Cost of goods sold p0,000 33,700 6,700 Gross profit 42,400 3,100 Expenses Net income (loss) 7,500 12,000 10,990 11,840 3,700 $ 13,410 (8,740) $38,700