Select year end account balances for $2022$ and $2021$ are provided below.

$\backslash$table$[[,2022,2021],[$Net Sales Revenue,$$1,005,000,$$$,986,500,],[$Accounts Payable,$$,17,700,$$$,18,325],[$Cost of Goods Sold,$$,682,000,$$$,723,625],[$Accounts Receivable,$$,76,325,$$$,73,265],[$Total Operating Expense,$$,273,000,$$$,276,200],[$Retained Earnings,$$,67,800,$$$,41,000]]$

Use the data above to determine which of the following statements is true for $2022$

A$)$ Gross Profit is $$399,325$ and Dividends are $$17,800.$

B$)$ Gross Profit is $$732,000$ and Dividends are $$49,475.$

C$)$ Gross profit is $$323,000$ and Dividends are $$23,200.$

D$)$ Gross Profit is $$323,000$ and Dividends are $$17,800.$