In 2021 , Whispering Winds Corporation reported sales of $232,000, cost of goods sold of $127,368, operating expenses of $53,900, and income tax expense of $21,500. In 2020, it reported sales of $196,600, cost of goods sold of $115,011, operating expenses of $42,600, other revenues of $9,700, and income tax expense of $17,233. (a) Calculate the gross profit and net income for each year