Ramos Hair Styling is a wholesaler of hair supplies. Ramos Hair Styling uses a perpetual inventory system. The following transactions $($summarized$)$ have been selected for analysis:

a$.$ Sold merchandise for cash $($cost of merchandise $$30,957).$

$$55,840$

b$.$ Received merchandise returned by customers as unsatisfactory $($but in perfect condition$)$ for cash refund $($original cost of merchandise $$280).$

c$.$ Sold merchandise $($costing $$6,460)$ to a customer on account with terms $\frac{n}{60}.$

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.

$f.$ Anticipate further returns of merchandise $($costing $$200)$ after year$-$end from sales made during the year.

$310$

$13,600$

$6,800$

$172$

$320$

PA$6-3($Algo$)$ Part $4$

$4.$ Ramos Hair Styling is considering a contract to sell merchandise to a hair salon chain for $$27,000.$ This merchandise will cost Rar Hair Styling $$17,800.$ What would be the increase $($or decrease$)$ to Ramos Hair Styling gross profit and gross profit percentage? $($Round "Gross Profit Percentage" to $1$ decimal place.$)$

$\backslash$table$[[$Gross Profit,$\frac{by}{to},],[$Gross Profit Percentage,$\%,]]$