Gross profit from incomplete records Steps:

• Calculate credit sales: cash received from customers + discount allowed + (closing trade receivables - opening trade receivables). The sentence about cash received and discount is garbled, making exact figures unclear.
• Calculate credit purchases: cash paid to suppliers + (closing trade payables - opening trade payables) = $47,000 + ($14,300 - $16,600) =$44,700.
• Calculate COGS: opening inventory + purchases - closing inventory = $17,500 +$44,700 - $19,200 =$43,000 (owner's inventory withdrawal implicitly included via reduced closing inventory).
• Gross profit = credit sales - COGS (requires clear cash/discount data for sales).

Not enough information to compute exact gross profit due to ambiguous cash received and discount details.

Final answer: Not enough information.