On January 1, 2021, jena Retailers had inventory of $48,700. On December 31, 2021, total inventory on hand was $65,200. jena reported the following account balances on December 31:

Freight in$3,100Purchases508,000Purchase returns and allowances1,600Purchase discounts7,000Sales840,200Sales discounts5,100Sales returns and allowances10,400

what is the Calculate Jena Retailers' 2021 gross profit.

Gross profit

$

what is Jena Retailers' 2021 operating expenses if profit is $129,500and there are no non-operating activities.

Operating expenses