A company reported the following in its $2024$ financial statements:

$2024$

Sales $ $431,000$

Cost of goods sold:

Inventory, January $164,000$

Net purchases $327,000$

Goods available for sale $391,000$

Inventory, December $31101,000$

Cost of goods sold $290,000$

Gross profit $ $141,000$

The company's $2024$ gross profit ratio is:

Note: Round your answer to the nearest whole percentage.

Multiple Choice

$24\%.$

$36\%.$

$33\%.$

None of the other answer choices are correct.