In 2021, Novak Corporation reported sales of $265,000, cost of goods sold of $123,755, operating expenses of $49,100, and income tax expense of $20,595. In 2020 , it reported sales of $196,900, cost of goods sold of $106,326, operating expenses of $41,500, other revenues of $9,200, and income tax expense of $16,925. (a) Calculate the gross profit and net income for each year