At the end of Hijau Department store’s fiscal year on December 31, 2006, these accounts appeared in its adjusted trial balance.

- Freight in                                 600.000

- Merchandise Inventory           4.400.000

- Purchases                          63.000.000

- Purchase Discounts                 700.000

- Purchase Returns & Allowance 300.000

- Sales                                 91.000.000

- Sales Returns & Allowance    2.000.000

Additional information:

- Merchandise Inventory on 31 December 2006, Rp. 3.600.000

- Hijau uses a periodic system

Calculate gross profit for Hijau Department Store.

a. Rp. 28.600.000

b. Rp. 29.200.000

c. Rp. 30.000.000

d. Rp. 30.200.000

e. None of Above