Use this information to answer the following question. The selected accounts and balances for Keystone Market appear as follows: Advertising Expense $ 14,000 Common Stock 100,000 Dividends 21,000 Freight-In 7,000 Freight-Out Expense 10,000 Interest Income 24,000 Beginning Merchandise Inventory 70,000 Ending Merchandise Inventory 56,000 Purchases 60,000 Purchases Returns and Allowances 4,000 Rent Expense 9,000 Retained Earnings 40,000 Sales 151,000 Sales Returns and Allowances 19,000 Wages Expense 32,000 Gross Profit would be