I'm getting wrong answers for this. can some one please explain this to me

Fill in the blanks in the following separate income statements a through e. (Amounts to be deducted should be indicated b sign.) Sales 68,000 $ 43,600 $ 56,000 25 500 Cost of goods sold Merchandise inventory (beginning) 8.000 16 950 6,500 7490 4 550 Total cost of merchandise purchases 59 000 29 000 5.200 Merchandise inventory (ending) (2.500) (8,100) (7 100) Cost of goods sold 33,720 17,000 7 600 Gross profit 3,200 48 200 Expenses 22 000 10 420 10 620 4.400 6,800 Net income (loss) 16 180 $ (7,420) $ 43,800