At year-end, PRT Company's general ledger includes the following accounts (in alphabetical order). All accounts have normal balances (debit or credit): Cash $45,679 Cost of goods sold 280,689 Sales 577,801 Sales discounts 14,851 Sales returns and allowances 7,680 Selling expenses 46,801 PRT's income statement will show the following amount for Gross Profit (Gross Margin)