please help ASAP

He was provided with the following list of post-adjustment trial balances. Account Name Debit Credit Accounts Payable $6,150,000.00 Accounts Receivable $25,500,000.00 Accumulated Depreciation: PPE $45,000,000.00 Administration and General Expenses $21,800,000.00 Cash at the Bank $33,500,000.00 Cost of Goods Sold $55,000,000.00 PPE $215,000,000.00 Interest Payable $2,500,000.00 Interest Revenue $1,250,000.00 Land $4,800,000.00 Long-Term Investments $2,900,000.00 Long-Term Loans $81,000,000.00 Merchandise Inventory $8,750,000.00 Prepaid Expenses $3,120,000.00 Retain Earnings $11,545,000.00 Sale Returns and Allowances $2,450,000.00 Sales and Distribution Expenses $19,000,000.00 Sales Discounts $1,240,000.00 Sales Revenue (Gross) $185,000,000.00 Share Capital $48,000,000.00 Tax Expenses $12,000,000.00 Unearned Revenue $6,450,000.00 Required: If the multi-step approach is used to present the income statement, what amount of gross profit that will be reported us post-adjustment trial balances? Select one: Required: If the multi-step approach is used to present the income statement, what amount of gross profit that will be reported using post-adjustment trial balances? Select one: a. $166,110,000 b. $149,000,000 c. $126,310,000 d. $81,310,000