Whispering Winds Limited reports the following information: sales $$856,000$; cost of goods sold $$526,400$; administrative expenses

$$128,000$; selling expenses $$88,000$; other income $$20,800$; other expenses $$28,000$; and income tax expense $$21,600.$ Assuming

Whispering Winds uses a multiple$-$step statement of income.

$($a$)$

Calculate gross profit.

Gross profit $