The following account balances were taken from the accounting record.s of Towing Company for the year ended December 31, 2021: Trademark Notes payable Accounts receivable Equipment Interest revenue Salaries payable Patent Dividends Cost of Goods Sold Accounts payable Inventory Sales revenue Cash Salaries expense Retained earnings Land Income tax expense Common stock Supplies $96,000 $42,000 $85,000 $17,000 $23,000 $19,000 $11,000 $46,000 $81,000 $94,000 $26,000 $31,000 $56,000 (at January 1, 2021) $10,000 $15,000 dditional information 1. Total current assets at December 31, 2021 are equal to 45% of total assets at December 31, 2021. 2. Total equity at December 31, 2021 is equal to 60% of total liabilities at December 31, 2021 3. Total intangible assets at December 31, 2021 are equal to 40% of total equity at December 31, 2021 Calculate the amount of gross profit reported by Towing Company in its 2021 income statement