Using your accounting knowledge, find the missing amounts in the following separate income statements. (Amounts to be deducted should be indicated by a minus sign.)

	a	b	c	d	e
Sales	$62,000	$43,500	$46,000	fill in blank	$25,600
Cost of goods sold
Merchandise inventory (beginning)	8,000	17,050	7,500	8,000	4,560
Total cost of merchandise purchases	38,000	fill in blank	fill in blank	32,000	6,600
Merchandise inventory (ending)	(11,950)	(3,000)	(9,000)	(6,600)	(4,160)
Cost of goods sold	34,050	16,000	fill in blank	fill in blank	7,000
Gross profit	27,950	fill in blank	3,750	45,600	18,600
Expenses	10,000	10,650	12,150	3,600	6,000
Net income (loss)	$17,950	$16,850	$(8,400)	$42,000	$12,600