Using the below adjusted trial balance, answer the following question. Great Fun LTD. Adjusted Trial Balance December 31, 2021 DEBIT CREDIT 1,250 4,500 Accounts payable Accumulated depreciation- equipment Accounts receivable Bank loan payable, due 2020 Cash Common shares Cost of Goods Sold Depreciation Expense Dividends declared Equipment Income tax expense Interest payable Office expense Prepaid rent Retained earnings, opening balance Rent expense Salaries expense Sales revenue Supplies Unearned revenue 15,800 15,900 2,200 7,500 18,000 5,000 550 44,000 14,800 5,000 1,485 11,000 4,385 2,500 10,500 45,500 1750 2,550 $86,585 $86,585 What is the gross profit for Great Fun for the year ended December 31, 2021? OA) $19,500 B) $14,700 C) $45,500 D) $37,500