What is the correction

4 I pints Fill in the blanks in the following separate income statements a through e. 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) $ $ Answer is complete but not entirely correct. a b C d 71,000 $ 44,200 $ 42,000 $ 77,100 7,900 16,600 7,000 7,000 60,000 4,400 39,700 27,000 (34,840) 3,000 8,100 6,300 33,060 18,000 38,600 27,700 37,940 26,200 12,950 49,400 25,000 10,650 12,250 3,600 12,940 15,550 $ 700 $ 45,800 $ $ 25,500 4,540 6,900 (4,540) 6,900 18,600 7,800 $ 10,800