Willett Co. had the following amounts related to the sale of consignment inventory:

Cost of merchandise shipped to consignee	$	100,000
Sales revenue for three fourths of inventory sold by consignee	$	125,000
Freight cost for merchandise shipped	$	10,000
Advertising paid for by consignee, to be reimbursed	$	5,000
10% sales commission due to consignee	$	12,500

What amount should Willett report as net profit (loss) from this transaction for the year?

Multiple Choice