Jara has opened a consignment record shop. To capitalize the venture, Jara borrowed $5,000 from her parents at zero interest. Her monthly sales run approximately $1,500, of which half is returned to the consignees. Rent on her space is $1,000 per month. Utilities, taxes, and other monthly overhead run another $300 per month.

First, what is the "accounting profit" associated with this business?