Refer to the following trial balance.

	Debit	Credit
Cash	$20,000
Accounts Receivable	44,000
Merchandise Inventory	61,000
Supplies	16,000
Land	320,000
Accounts Payable		$2,000
Notes Payable		24,000
Common Stock		359,000
Retained Earnings		23,000
Dividends	4,000
Sales Revenue		436,000
Cost of Goods Sold	240,000
Salaries Expense	15,000
Utilities Expense	67,000
Rent Expense	53,000
Interest Expense	4,000	________
Totals	$844,000	$844,000

How much is the gross profit?