Whispering Winds Ltd$.$ sold goods to Ayayai Corp. for $$54,400,$ terms n$/15,$ FOB shipping point. The inventory had cost Whispering Winds $$28,800.$ Whispering Winds's management expected a return rate of $3\%$ based on prior experience.

Shipping costs of $$720$ were paid by the appropriate company.

Ayayai returned unwanted merchandise to Whispering Winds. The returned merchandise has a sales price of $$1,680,$ and a cost of $$920.$ It was restored to inventory.

Whispering Winds received the balance due from Ayayai. calculate the gross profit earned by Whispering Wings on the above transaction