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 company's adjusted trial balance. Accounts Payable Accounts Receivable Inventory Advertising Expense Cost of Goods Sold Delivery Expense Income Tax Expense Insurance Expense Rent Expense Sales Revenue Sales Discounts Sales Returns & Allowances $ 17,000 29,000 23,600 21,000 161,000 7,800 2,250 1,000 19,200 340,000 9,200 46,000 The gross profit percentage would be closest to