Refer to the following trial balance. Debit Credit $18,000 43,000 62,000 17,000 320,000 Cash Accounts Receivable Merchandise Inventory Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Sales Revenue Cost of Goods Sold Salaries Expense Utilities Expense Rent Expense Interest Expense Totals $5,000 25,000 339,000 23,000 3,000 445,000 230,000 18,000 67,000 53,000 6,000 $837,000 $837,000 How much is the gross profit? OA. $68,000 B. $215,000 O C. $71,000 D. $77,000