On July 15, 2026, fire damaged the office and warehouse of Martinez Corporation. The only accounting record saved was the general ledger, from which the following trial balance was prepared: MARTINEZ CORPORATION TRIAL BALANCE June 30, 2026 Cash Accounts receivable Inventory, December 31, 2025 Land Buildings Accumulated depreciation Equipment Accounts payable Other accrued expenses Common stock Retained earnings Sales revenue Purchases Miscellaneous expense $10,800 176,000 156,000 59,200 274,000 $54,800 26,700 141,400 3,700 9,600 383,000 707,100 522,400 74,500 Computation of Gross Profit Rate Gross Profit Rate