The Camargue Retail Co produced a draft income statement for the most recent year which showed:

1.	A gross profit for the year of 235,000.
2.	An operating profit for the year of 106,000.
3.	A profit for the year of 91,000.

Subsequent checking of the underlying records revealed that the following errors occurred when preparing this financial statement.

1.	A depreciation charge for 8,600 has been charged to the income statement as 4,600.
2.	Some closing inventories, valued at 20,000, had been omitted from the records.
3.	A payment in advance received from a customer at the year end for 2,000 had been treated as a sale.
4.	Interest payable on a loan for the final quarter of the year for 3,500 had not been taken into account.

What is the revised:

(a)	Gross profit,
(b)	Operating profit
(c)	Profit for the year

after taking account of the above errors?