Required information

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

Cost of Goods Sold	$	157,000
Income Tax Expense		15,410
Merchandise Sales (gross revenue) for Cash		224,000
Merchandise Sales (gross revenue) on Credit		38,800
Office Expenses		18,200
Sales Returns and Allowances		6,570
Salaries and Wages Expense		37,000

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

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