What is the gross profit?

The following list of accounts is from the adjusted trial balance for Blue Spruce Corporation: $ 155,440 $ 1,096,200 Equipment Income tax expense 216,920 70,760 Accounts payable Accounts receivable Accumulated depreciation-buildings Accumulated depreciation-equipment Advertising expenses 113,680 Insurance expense 135,720 263,320 Inventory 269,120 129.920 Land 1.276,000 Buildings 496,480 Loan payable (due in 2 years) 2,262,000 Cash 82,360 Prepaid expenses 33,640 266,800 Property tax payable 20,880 1,292,240 24,360 Common shares Cost of goods sold Deferred revenue Depreciation expense Refund liability Salaries expense 37.120 900,160 30,160 218,080 Salaries payable Sales 3,043,840