In 2021, Sheffield Corporation reported sales of $251,000, cost of goods sold of $141,313, operating expenses of $50.600, and income tax expense of $21,186. In 2020, it reported sales of $184,200, cost of goods sold of $106,836, operating expenses of $40,300, other revenues of $10,100, and income tax expense of $14,929. (a) Calculate the gross profit and net income for each year