Using your accounting knowledge, find the missing amounts in the following separate income statements.

	a	b	c	d	e
Sales	$63,000	$43,600	$41,000		$24,500
Cost of goods sold
Merchandise inventory, beginning	7,500	16,290	5,200	7,700	4,400
Total cost of merchandise purchases	33,000			33,000	6,800
Merchandise inventory, ending		2,700	8,300	7,400
Cost of goods sold	33,450	17,000			6,400
Gross profit			5,600	46,100
Expenses	12,000	11,630	11,270	4,800	7,800
Net income (loss)		$14,970	$(5,670)	$41,300