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

	a	b	c	d	e
Sales	$65,400	$46,303	$42,510		$25,702
Cost of goods sold
Merchandise inventory (beginning)	6,213	3,751	8,927	7,822	2,647
Total cost of merchandise purchases	37,278			35,747	9,265
Merchandise inventory (ending)		(4,351)	(10,427)	(7,447)
Cost of goods sold	36,478	14,783			9,115
Gross profit			7,026	48,898
Expenses	9,000	10,650	15,738	2,600	6,100
Net income (loss)		$20,870	$(8,712)	$46,298