The following data were taken from the records of Township Corporation at December $31$ of the current year:

Sales revenue $ $92,000$

Gross profit $30,000$

Selling $($distribution$)$ expense $6,700$

Administrative expense $?$

Pretax income $13,000$

Income tax rate $30\%$

Shares of stock outstanding $3,500$

Required:

Prepare a complete, classified $($multiple$-$step$)$ income statement for the company $($showing both gross profit and income from operations$).$

What is the gross profit percentage?