Can I get help finding the Gross Profit Percentage. I tried to work out the steps and it came out wrong. Please and Thank You!

Required information [The following information applies to the questions displayed below.] Hair World Incorporated is a wholesaler of hair supplies. Hair World uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis: a. Sold merchandise for cash (cost of merchandise $35,277 ). b. Received merchandise returned by customers as unsatisfactory (but in perfect condition) for cash refund (original cost of merchandise $400 ). c. Sold merchandise (costing $9,880 ) to a customer on account with terms n/60. d. Collected half of the balance owed by the custoner in (c). e. Granted a partial allowance relating to oredit sales the customer in (c) had not yet 10,400 f. Anticipate further returns of merchandise (costing $320) after year-end from sales made during the year. 4. Hair World is considering a contract to sell merchandise to a hair salon chain for $51,000. This merchandise will cost Hair World $33,400. What would be the increase (or decrease) to Hair World's gross profit and gross profit percentage? (Round "Gross Profit Percentage" to 1 decimal place.)