The following information is available for Aricanly Manufacturing Company for the month ending January 31:

Cost of goods manufactured ................... $3,606,000

Selling expenses ............................................. 426,000

Administrative expenses ............................... 273,000

Sales .............................................................. 5,300,000

Finished goods inventory, January 1 ............ 707,000

Finished goods inventory, January 31 .......... 622,000

For the month ended January 31, determine Aricanly’s  

(a) Cost of goods sold,

(b) Gross profit, and 

(c) Net income.