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

$\backslash$table$[[$Sales$,$a$,$b$,$c$,$d$,$e$],[$$$,62,000,$$$,44,300,$$$,40,000,$$$,24,900],[$Cost of goods sold,,,,,,,,,$],[$Merchandise inventory, beginning,,$8,600,,16,550,,5,300,7,300,,4,460],[$Total cost of merchandise purchases,,$37,000,,,,,33,000,,5,500],[$Merchandise inventory, ending,,,,$2,800,,8,700,5,200,,],[$Cost of goods sold,$-,33,860,,19,000,,,,,8,000],[$Gross profit,$p,,,,,13,250,43,500,,],[$Expenses$,,25,000,,11,530,,12,400,3,300,,6,700],[$Net income $($loss$),,,$$$,13,770,$$$,\backslash$table$[[850]],40,200,$r$,]]$