In the last fiscal year Jim's Bookstore had gross sales of $264,000 with returns of $5280. At the beginning of the fiscal year, Jim had an inventory of $52,800. During the year he purchased a total of $105,600 worth of goods with a freight charge of $1584. The inventory at the close of the fiscal year was $66,000. Wages and salaries were $39,600, rent was $11,616, advertising was $4224, utilities were $3168, taxes on inventory and payroll were $2112, miscellaneous expenses were $7392, and income taxes were $15,840. Find the cost of goods sold, the gross profit, the net income before taxes, and the net income after taxes. Jim's cost for goods sold was $ 93984 . His gross profit was $