Jean's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers earn50% of the revenue for all personal training sessions. The Fitness Club also sells nutrition products.Jean's general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year.

Account

Amount

Account

Amount

Membership revenue

$ 142, 000

$142,000

Personal trainer wages expense

?

Personal training revenue

$ 75,000

Space rental expense

$11,000

Product sales

$ 65, 000

Straight line depreciation expense

$6,000

Cost of product sold

$ 38,000

Rental insurance expense

$3,000

Front desk staff wages expense

$ 16,000

If a traditional income statement is prepared for theyear, what is GrossProfit?