Required information

$[$The following information applies to the questions displayed below.$]$

The following data were provided by Mystery Incorporated for the year ended December $31$:

Cost of Goods Sold

Income Tax Expense

Merchandise Sales $($gross revenue$)$ for Cash

Merchandise Sales $($gross revenue$)$ on Credit

office Expense

Sales Returns and Allowances

Salaries and Wages Expense

$$175,000$

$20,700$

$260,000$

$46,000$

$20,000$

$7,650$

$44,200$

$2-$a$.$ What was the dollar amount of gross profit?

$2-$b$.$ What was the gross profit percentage? $($Round your percentage to $1$ decimal place.$)$

$\backslash$table$[[2-$a$.$ Gross Profit,$],[2-$b$.$ Gross Profit Percentage,$\%$