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E5-16 On January 1, 2010, Rachael Ray Corporation had merchandise inventory of $50,000. At December 31, 2010, Rachael Ray had the following account balances. Freight-in $ 4,000 Purchases 500,000 Purchase discounts 6,000 Purchase returns and allowances 2,000 Sales 800,000 Sales discounts 5,000 Sales returns and allowances 10,000 At December 31, 2010, Rachael Ray determines that its ending inventory is $60,000. Instructions (a) Compute Rachael Ray's 2010 gross profit. (b) Compute Rachael Ray's 2010 operating expenses if net income is $130,000 and there are no non-operating activities