The following data were provided by Mystery Incorporated for the year ended December 31:

Cost of Goods Sold	$	158,000
Income Tax Expense		15,710
Merchandise Sales (gross revenue) for Cash		226,000
Merchandise Sales (gross revenue) on Credit		39,200
Office Expenses		18,300
Sales Returns and Allowances		6,630
Salaries and Wages Expense		37,400
2-a. What was the amount of gross profit? 2-b. What was the gross profit percentage? (Round your percentage to 1 decimal place.)