During $2023,$ Captain Hook Co$.$ shipped rocket ships on consignment to a consignee.

Captain Hook Co$.$ agreed to reimburse the consignee for any advertising expense incurred in the selling of the rocket ships.

On December $31,2023,$ the consignee reported its consignment sales for $2023$ to Captain Hook Co$.$ and remitted payment, retaining its commission and reimbursable

advertising expenses.

The following information relates to these consignment sales:

Ignoring taxes, how much net profit would Captain Hook Co$.$ report from the above information?

$$279,000$

$$843,000$

$$243,000$

$$246,000$

Fuchs's Whiskey and Beer Company signs a contract with the following information: