The company, a legal person withholding agent, is dedicated to the sale of shirts for men and women. On September 1, he had 50 men's shirts at $35 each and 30 women's shirts at $39 each. During the month of September, the following transactions have been carried out: September 3: 80 men's shirts are purchased from a natural person withholding agent for a value of $35.50 plus VAT each. It is paid by bank transfer. September 3: 10 women's shirts for a value of $40 plus VAT each are purchased from a natural person who is not a withholding agent. It is paid by check. September 6 : 5 men's shirts are sold for $ 60 each and 12 women 's shirts for $ 65 each, to a special taxpayer, the values are plus VAT. We grant credit for 20 days. September 10: we return to the supplier 2 women 's shirts from the purchase made on September 3. They pay us back in cash. September 12: $60 is paid for electricity for the month, with a check. September 15: 18 men's shirts are sold at $58 plus VAT each, to a natural personal withholding agent. They pay us by bank transfer. September 25: a man's shirt from the sale made on September 6 is returned to us. September 28: 20 women's shirts are purchased for a value of $40.50 plus VAT, from a natural person withholding agent. They grant us credit for 45 days. As of September 30: they will give us a discount on the purchase made on September 3 of women's shirts, for a value of 2% of the total purchase.

At the beginning of the month, the company had: A delivery car, the same one that was purchased on June 1, 2020, for a value of $40,000. A residual value of 10% of the historical cost was considered at the time of purchase. In addition, 6 years of useful life were defined. Computer equipment that was purchased on May 1, 2021, for a value of $3,500. The useful life was considered as the years that the legislation considers.

It is requested:
a) Make the normalization of the transactions of the period, considering that the company uses the permanent inventory system, weighted average inventory valuation method, including VAT settlement.
b) Determine the gross profit on sales for the month of September.