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

$\backslash$table$[[$Income Statement Item,Statement A$,$Statement B$,$Statement C$,$Statement D$,$Statement E$],[$Sales$,62,000,44,700,53,000,,-26,700],[$Cost of goods sold,,,$c,,],[$Merchandise inventory, beginning,$8,800,16,040,6,700,7,100,4,380],[$Total cost of merchandise purchases,$31,000,,,44,000,6,400],[$Merchandise inventory, ending,,$2,400,8,000,7,000,],[$Cost of goods sold,$33,770,17,000,,,7,500],[$Gross profit,,,$13,950,49,200,],[$Expenses$,10,000,10,590,12,750,4,800,7,800],[$Net income $($loss$),,17,110,1,200,44,400,]]$