The following information was taken from the accounting records of Eb8-L4z Company for the year ended December 31, 2027: Patent Cost of goods sold $59,000 $46,000 Inventory ... $55,000 Retained earnings Service revenue $42,000 (at January 1, 2027) $37,000 Notes payable ? Land $88,000 Accounts receivable $73,000 Rental revenue ? Utilities payable $21,000 Salaries expense $51,000 Accounts payable $62,000 Equipment $60,000 Sales revenue $91,000 Utilities expense $31,000 Supplies $18,000 Income tax expense $25,000 Dividends $13,000 Common stock $82,000 Cash $33,000 Eb8-L4z Company had total equity at December 31, 2027 of $192,000. Calculate the amount of gross profit reported in Eb8-L4z Company's 2027 income statement.