The following information is available for Gonzalez Manufacturing Company for the month ending July 31, 2014:

Cost of goods manufactured	$289,870
Selling expenses	96,830
Administrative expenses	51,190
Sales	616,740
Finished goods inventory, July 1	69,690
Finished goods inventory, July 31	63,520

For the month ended July 31, 2014, determine Gonzalez's (a) cost of goods sold, (b) gross profit, and (c) net income.