please answer column E

- a $ 66,000 b 44,600 c 47,000 d 93,600 e 25,300 $ $ $ $ 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) 8,900 39,000 14,000 33,900 32,100 10,000 | $ 16,990 5,910 2,900 20,000 24,600 10,310 14,290 5,900 7,900 4,330 44,700 41,000 5,000 8,200 5,000 42,400 43,900 7,700 4,600 49,700 10,0705,2006,800 $ (5,470) $ 44,500