Vanishing Games Corporation $($VGC$)$ operates a massively multiplayer online game, charging players a monthly subscription of $$11.$ At the start of January $2021,$ VGC$$s income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash $ $1,620,000$

Accounts Receivable $236,000$

Supplies $15,700$

Equipment $909,000$

Buildings $441,000$

Land $1,830,000$

Accounts Payable $203,000$

Deferred Revenue $150,000$

Notes Payable $($due $2025)97,000$

Common Stock $2,300,000$

Retained Earnings $2,301,700$

In addition to the above accounts, VGC$$s chart of accounts includes the following: Service Revenue, Salaries and Wages Expense, Advertising Expense, and Utilities Expense. The following transactions occurred during the January month:

Received $$55,750$ cash from customers on $1/1$ for subscriptions that had already been earned and charged on account in $2020.$

Purchased $10$ new computer servers for $$35,400$ on $1/2$; paid $$14,300$ cash and signed a three$-$year note for the remainder owed.

Paid $$11,000$ for an Internet advertisement that ran today on $1/3.$

On January $4,$ purchased and received $$3,600$ of supplies on account.

Received $$240,000$ cash on $1/5$ from customers for service revenue earned but not previously recorded in January.

On January $6,$ paid $$3,600$ cash for supplies purchased on January $4.$

On January $7,$ sold $11,200$ subscriptions at $$11$ each for services provided during January. Half was collected in cash and half was sold on account.

Paid $$340,000$ in wages to employees on $1/30$ for work done in January.

On January $31,$ received an electric and gas utility bill for $$5,570$ for January utility services. The bill will be paid in February.

Calculate net profit margin, expressed as a percent.