In 2021, Flounder Corporation reported sales of $251,500, cost of goods sold of $146,876, operating expenses of $54,100, and income tax expense of $21,853. In 2020, it reported sales of $212,100, cost of goods sold of $110,292, operating expenses of $40,600, other revenues of $9.900, and income tax expense of $13,841. (a) Calculate the gross profit and net income for each year