Chocolate Treats has the following account balances:

Cost of goods sold $400,000 Rent expense $45,000 Depreciation expense 13,500 Salaries expense 55,000 Insurance expense 3,400 Sales 565,000 Interest expense 10,500 Sales discounts 5,800 Interest revenue 8,900 Sales returns and allowances 16,500

Assuming Chocolate Treats uses a multiple-step income statement, calculate the following: (a) net sales, (b) gross profit, (c) operating expenses, (d) profit from operations, and (e) profit.