Which of the Following Statements Regarding Gross Profit Is True

Which of the following statements regarding gross profit is true?

A) Gross profit is net sales minus cost of goods sold.
B) A company sells $10,000 of goods.If the gross profit percentage is 32%,net income would be $3,200.
C) Gross profit is recorded by a credit to the gross profit account.
D) If net sales are $100 and cost of goods sold is $50 then the gross profit percentage is 100%.