During the months of January, Pearson Corporation sold goods to customers. Assume Pearson uses a perpetual inventory system.. The sequence of events was as follows:

Date	Transaction
Jan.6	Sold goods for $1,440 to Kate Inc. with terms 1/15, n/30. The goods cost Pearson $555.
Jan 10	Sold goods to Randall Corp for $1,530 with terms 1/15, n/30. The goods cost Pearson $852.
Jan 19	Collected cash due from Kate Inc.

What is the gross profit from these transactions?