Fill in the blanks $($a$)$ through $($a$)$ for each of the income statements for Year $1,$ Year

$\backslash$table$[[$Income Statements$],[$For Years Ended December $31],[,$Year $1,$Year $2,$Year $3],[$Net sales,$ $7,950,$S $10,750,],[$Cost of goods soid,,,$],[$Merchandise inventory, beginning,,$450,900],[$Total cost of merchandise purchases,$2,700,4,000,5\mathrm{.}250],[$Merchancise inventory, ending,,$900,700],[$Cost of goods sold,$3,070,,5\mathrm{.}450],[$Gross profit,,$7,200,5,650],[$Operafing expenses,$4,050,4,050,],[$liet income $($loss$),755,,2\mathrm{.}800]]$