(gross profit = Pendapatan Penjualan – Harga Pokok Penjualan).

During the current year, merchandise is sold for $250,000 cash and for $975,000 on account. The
cost of the merchandise sold is $735,000. What is the amount of the gross profit?

The gross profit is $490,000 ($250,000 + $975,000 − $735,000).

Selama tahun berjalan, barang dagangan dijual seharga $250.000 tunai dan $975.000 secara kredit.
Harga pokok barang dagangan yang dijual adalah $735.000. Berapa jumlah keuntungan kotornya?

Laba kotor adalah $490.000 ($250.000 + $975.000 $735.000).