The following data were taken from the accounts of Fluter Hardware, a small retail business.

Sales $$121,300$

Sales returns and allowances $830$

Sales discounts $620$

Merchandise inventory, January $135,700$

Purchases during the period $78,000$

Purchases returns and allowances during the period $3,840$

Purchases discounts taken during the period $2,210$

Freight$-$in on merchandise purchased during the period $1,350$

Merchandise inventory, December $3132,400$

Determine the gross profit.