Jean's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers earn 50% 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 Personal trainer wages Membership revenue $145,000 expense ? Personal training revenue $78,000 Space rental expense $11,000 Straight line Product sales $67,000 depreciation expense $6,000 Rental insurance Cost of product sold $35,000 expense $3,000 Front desk staff wages expense $12.000 If a traditional income statement is prepared for the year, what is Gross Profit