Refer to the following trial balance: Debit Credit Cash $5,000 Accounts receivable 14,000 Inventory 20,000 Supplies 5,000 Land 100,000 Accounts payable $3,000 Notes payable 25,000 Smith, Capital 92,000 Smith, Withdrawals 1,000 Sales revenues 164,000 Sales returns and allowances 5,000 Sales discounts 8,000 Cost of goods sold 80,000 Salaries expense 5,000 Utility expense 23,000 Rent expense 18,000 Interest expense 2,000 Totals $ 270,000 $270,000 How much is the gross profit? Select one: O $ 73,000 $153,000 O $ 71,000 O $ 75,000 O $ 80,000