Please help find gross profit percentage and explain where numbers are coming from

Reyes Books, is a student co-op. Reyes Books uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis: a. Sold merchandise for cash (cost of merchandise $171,670). 1. Received merchandise returned by customers as unsatisfactory (but in perfect condition) for cash c. Sold merchandise (costing $10,260) to a customer on account with terms n/38. d. Collected half of the balance owed by the customer in (c). e. Granted a partial allowance relating to credit sales the customer in (c) had not yet paid. 1. Anticipate further returns of merchandise (costing $228) after month-end from sales made during the month. $ 313,500 1,690 22,800 11,400 1,380 840 CP6-3 (Algo) Part 4 4. Reyes Books is considering a contract to sell merchandise to a Reyes Books organization for $17.800. This merchandise will cost Reyes Books $14,240. Would this contract increase for decrease) Reyes Books dollars of gross profit and its gross profit percentage? TIP: The impact on gross profit dollars may differ from the impact on gross profit percentage. (Round "Gross Profit Percentage" to 1 decimal place.) increased by $ Gross Profit Gross Profit Percentage 3,560 % to