Please help me answer1. What is the gross profit rate? 2. The net income of vvv merchandising business for the period amounted to php? Thank you so much

Sales 1,685,100 X Sales returns and allowances 35,090 Sales discounts 15,200 Purchases 1,052,976 Purchase returns and allowances 53,050 Purchase discounts 34,050 Freight out 45,100 Transportation-in 34,910 Marketing Expense 100,000 Office Supplies Expense 11,300 Depreciation Expense - Office Equipment 55,000 Depreciation Expense - Store Equipment 95,000 Salaries Expense - General 85,400 Salaries Expense - Selling 110,000 Utilities Expense - Office 14,800 Utilities Expense - Store 24,500 Interest Expense 4,200 Interest Income 5,000 Gain on sale of assets 8,000 The ending inventory amounted to Php 225,000, which is Php 19,900 more than the beginning inventory