The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Northview Company as they appear on the companys adjusted trial balance.

Accounts Payable	$	18,000
Accounts Receivable		30,000
Inventory		23,800
Advertising Expense		21,500
Cost of Goods Sold		165,000
Delivery Expense		7,900
Income Tax Expense		3,700
Insurance Expense		1,000
Rent Expense		19,600
Sales Revenue		350,000
Sales Discounts		9,100
Sales Returns & Allowances		47,500

Gross profit would be