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

Cost of Goods Sold $ $162,000$

Income Tax Expense $16,880$

Merchandise Sales $($gross revenue$)$ for Cash $234,000$

Merchandise Sales $($gross revenue$)$ on Credit $40,800$

Office Expense $18,700$

Sales Returns and Allowances $6,870$

Salaries and Wages Expense $39,000$

E$6-17($Algo$)$ Part $2$

$2-$a$.$ What was the dollar amount of gross profit?

$2-$b$.$ What was the gross profit percentage?