On January 1, 2017, Christel Madan Corporation had inventory of $56,000. At December 31, 2017, Christel Madan had the following account balances.

Freight-in		$ 4,100
Purchases		505,500
Purchase discounts		7,250
Purchase returns and allowances		3,500
Sales revenue		810,000
Sales discounts		5,100
Sales returns and allowances		12,000

At December 31, 2017, Christel Madan determines that its ending inventory is $66,000.

Compute Christel Madans 2017 gross profit.

Gross profit?

Compute Christel Madans 2017 operating expenses if net income is $142,000 and there are no nonoperating activities.

Operating expenses?