$\backslash$table$[[$Income Statement Item,Statement A$,$Statement B$,$Statement C$,$Statement D$,$Statement E$],[$Sales$,$$$,68,000,$$$,43,600,$$$,56,000,$$$,7,400,$$$,25,500],[$Cost of goods sold$],[$Merchandise inventory, beginning,,$8,000,,16,950,,6,500,,7,400,,4,550],[$Total cost of merchandise purchases,,$59,000,,4,670,,39,100,,29,000,,5,200],[$Merchandise inventory, ending,,$64,500,,2,500,,8,100,,7,100,,],[$Cost of goods sold,,$33,720,,17,000,,4,600,,,,7,600],[$Gross profit,,,,,,$13,050,,48,200,,],[$Expenses$,,22,000,,10,420,,12,300,,4,400,,6,800],[$Net income $($loss$),,,$$$,16,180,$$$,750,$$$,43,800,,]]$