On January 1, 2021. Casselberry Retailers had inventory of $50,800. On December 31, 2021, total inventory on hand was $66.200. Casselberry reported the following account balances on December 31: $5,200 Freight in Purchases Purchase returns and allowances Purchase discounts Sales Sales discounts Sales returns and allowances 508.800 2,700 7.100 840,300 4.900 10,200 Calculate Casselberry Retailers' 2021 gross profit. Gross profit $ Calculate Casselberry Retailers 2021 operating expenses if profit is $129.500 and there are no non-operating activities. Operating expenses $