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Kelly Creations is a wholesaler of hair supplies. Kelly Creations uses a perpetual inventory system. The following transactions $($summarized$)$ have been selected for analysis:

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a$.$ Sold merchandise for cash $($cost of merchandise $$30,237).$$ $53,760$b$.$ Received merchandise returned by customers as unsatisfactory $($but in perfect condition$)$ for cash refund $($original cost of merchandise $$260)\mathrm{.}290$c$.$ Sold merchandise $($costing $$5,890)$ to a customer on account with terms n$/60\mathrm{.}12,400$d$.$ Collected half of the balance owed by the customer in $($c$)\mathrm{.}6,200$e$.$ Granted a partial allowance relating to credit sales the customer in $($c$)$ had not yet paid$\mathrm{.}168$f$.$ Anticipate further returns of merchandise $($costing $$180)$ after year$-$end from sales made during the year$\mathrm{.}300$

Kelly Creations is considering a contract to sell merchandise to a hair salon chain for $$23,000.$ This merchandise will cost Kelly Creations $$15,200.$ What would be the increase $($or decrease$)$ to Kelly Creations gross profit and gross profit percentage? $($Round "Gross Profit Percentage" to $1$ decimal place.$)$