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The following data were taken from the accounts of Fluter Hardware, a small retail business. Sales $118,900 Sales returns and allowances 960 Sales discounts 670 Merchandise inventory, January 1 34,100 Purchases during the period 77,100 Purchases returns and allowances during the period 4.270 Purchases discounts taken during the period 2,380 Freight-in on merchandise purchased during the period 1,240 Merchandise inventory, December 31 31,900 Determine the gross profit