How to Calculate Merchandise inventory(Ending? ), and why a(11950) and e(4160) is not correct?

Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated by a minus sign.) $ 62,000 $ 43,500 $ 46,000 $ 79,000 $ 25,600 4,560 8,000 38,000 8,000 32,000 6,600 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) (11950) 34,050 27,950 10,000 17,950 17,050 1,950 (3,000) 16,000 27,500 10,650 16,850 7,500 43,750 (9,000) 42,250 3,750 12,150 (8,400) $ (6,600) 33,400 45,600 3,600 42,000 $ (4160) 7,000 18,600 6,000 12,600 $ $ $