Starting in May, Nicole has decided that she has everything that she needs to open her doors to customers. To keep up with competition, Nicole has added gift certificates and has started to advertise her company more to keep her business going in the long term. Here is a sample of some transactions that occurred in the month of May at Nicole's Getaway Spa (NGS). May 1 Paid $2, 800 cash for an insurance policy that covers the period from June 1 until May 31 next year. May 4 Ordered five new massage tables from Spa Supplies Unlimited for $230 each for future delivery. May 7 Provided $780 of spa services to customers on account. May 10 Received spa supplies purchased for $840 on account to use at Nicole's Getaway Spa. May 13 Received a bill for $42 for running an advertisement in the newspaper in May. The bill was paid in cash. May 16 Paid one-quarter of the amount owed from May 10. May 19 Issued $1, 500 of gift certificates to customers for cash. May 20 Obtained financing from the bank by signing a $5, 400 two-year note payable. May 22 Received two of the massage tables ordered on May 4 and paid the full amount in cash. May 25 Paid $460 cash for utility bills for services received and billed in May. Calculate NGS's preliminary net income and net profit margin for the month. (Round "Net Profit Margin" to 1 decimal place.)