From the 2022 Statement of Operations (Income Statement), what is Gross Profit?

Spark Mindset Cash Flow Analysis Spring 2023 \begin{tabular}{|l|r|r|} \hline & Actual Year 2022 & Projected Year 2023 \\ \hline Revenues - high school students & 88,200 & 110,300 \\ \hline Revenues - adult learners & 571,200 & 745,000 \\ \hline Accounts receivable - high schools & 7,400 & 10,200 \\ \hline Accounts receivable - adult learners & 47,600 & 73,000 \\ \hline Commissions expense & 21,400 & 27,800 \\ \hline Commissions payable & 900 & 1,200 \\ \hline Salaries and benefits expense & 638,900 & 947,000 \\ \hline Rent expense & 12,000 & 12,400 \\ \hline Prepaid rent & 1,200 & 1,200 \\ \hline Prepaid insurance & 2,800 & 3,000 \\ \hline High school expenses (Cost of Sales) & 49,400 & 65,300 \\ \hline Adult learner expenses (Cost of Sales) & 68,500 & 98,700 \\ \hline Long-term debt & 0 & 0 \\ \hline Depreciation expense & 10,000 & 18,000 \\ \hline Other operating expenses & 50,000 & 55,000 \\ \hline Accounts payable & 14,800 & 15,700 \\ \hline Salaries and benefits payable & 26,600 & 37,500 \\ \hline Payroll taxes payable & 2,700 & 3,800 \\ \hline Income tax expense & 0 & 0 \\ \hline Fixed assets, net of accumulated depreciation & 35,000 & 45,000 \\ \hline Retained earnings (Accumulated deficit) & (96,000) & 400,000 \\ \hline Common and preferred stock & 400,000 & 75,000 \\ \hline Cash & 255,000 & 0 \\ \hline Interest expense & 0 & 0 \\ \hline \end{tabular}