The following data were provided by Mystery Incorporated for the year ended December 31: Cost of Goods Sold $ 161,000 Income Tax Expense 16,590 Merchandise Sales (gross revenue) for Cash 232,000 Merchandise Sales (gross revenue) on Credit 40,400 Office Expense 18,600 Sales Returns and Allowances 6,810 Salaries and Wages Expense 38,600 2-a. What was the dollar amount of gross profit? 2-b. What was the gross profit percentage? (Round your percentage to 1 decimal place.)