Calculate the missing amounts. $($Loss amounts should be indicated with a minus sign and input all other amounts as positive values. Do not round intermediate calculations. Round "Gross profit ratio" to $2$ decimal places.$)$

$\backslash$table$[[,,,$mpa,$$y A$,,,,$omp,any $E,],[,,223,,,222,,2023,,,222],[$Sales$,$$$,261,000,,$$$,185,000,,,,$$$,47,500],[$Sales discounts,,$2,610,,,,,1,000,,,550],[$Sales returns and allowances,,,,,$16,500,,6,000,,,],[$Net sales,,,,,$167,250,,,,,44,500],[$Cost of goods sold,,$156,100,,,,,57,500,,,],[$Gross profit from sales,,$51,500,,,,,48,900,,,21,500],[$Selling expenses,,$18,420,,,19,500,,25,500,,,],[$Administrative expenses,,$26,100,,,,,30,200,,,9,500],[$Total operating expenses,,,,,$47,000,,,,,],[$Profit $($loss$),,,,,14,900,,,,,2,500],[$Gross profit ratio,,,$\%,,,\%,,\%,,]]$