$1)$ Parker Pool Supply, Incorporated reported the following items for the year ended December $31,2022$:

Salaries and salary expense $ $685,100$

Cost of goods sold $1,461,200$

Rent expense $513,500$

Sales revenue $3,333,200$

Interest expense $39,000$

Income tax expense $157,300$

Accounts receivable $35,100$

Required: Income for the year ended December $31,2022$ is$?$

a$.377,100$

b$.442,000$

c$.477,100$

d$.1,938,300$

Need all steps by hand. Not on excel!