The adjusted trial balance of ABC Company appears below. Using this information, ABC Company's $2025$ gross profit is

and net income is

$.$ Type your answer using numbers only $-$ no dollar signs and no commas.

ABC Company

Adjusted Trial Balance

December $31,2025$

Debit Credit

Cash $$6,500$

Accounts Receivable $4,800$

Inventory $78,800$

Prepaid Insurance $1,400$

Equipment $106,000$

Accumulated Depreciation$-$Equipment $$14,000$

Notes Payable $10,500$

Accounts Payable $8,800$

Salaries and Wages Payable $4,200$

Property Taxes Payable $1,100$

Common Stock $10,000$

Retained Earnings $74,400$

Dividends $33,200$

Sales Revenue $380,700$

COGS $228,000$

Depreciation Expense $3,500$

Sales and Wages Expense $35,900$

Insurance Expense $900$

Advertising Expense $1,200$

Telephone and Internet Expense $600$

Property Tax Expense $2,900$

Totals $503,700503,700$