The following information was taken from the accounting records

of ZZ, Inc. for the period ended January 31, 2029:

Cash $31,000

Retained Earnings $34,000 (at January 1, 2029)

Advertising Expense $17,000

Cost of Goods Sold $24,000

Rental Revenue $15,000

Land $28,000

Supplies $21,000

Equipment $16,000

Accounts Payable $50,000

Common Stock $92,000

Accumulated Depreciation $26,000

Accounts Receivable $70,000

Wages Payable $12,000

Income Tax Expense $10,000

Inventory $46,000

Patent $ 7,000

Wage Expense $14,000

Sales Revenue $98,000

Dividends $ 8,000

Building $35,000

Calculate ZZ, Inc.'s gross profit for the month of January.