8 The following Information is available from the accounting records of Spenser Company for the year ended December 31, 2022: selling, general, and administrative expenses $ 71,400 10 Accounts payable 119,000 points Research and development expenses 51,800 Loss from discontinued operations, net of tax savings of $7,000 22,400 Provision for income taxes 103,600 Net sales 810,600 Interest expense 89,600 Net cash provided by operations 207,200 380,800 Cost of goods sold Required: a. Calculate the operating Income for Spenser Company for the year ended December 31, 2022. b. Calculate the company's net income for 2022. Answer is not complete. Complete this question by entering your answers in the tabs below. Required A Required B Calculate the operating income for Spenser Company for the year ended December 31, 2022. SPENSER COMPANY Operating Income Statement For the year ended December 31, 2022 Net sales Cost of goods sold Gross profit Expenses: Selling, general, and administrative expenses Research and development expenses Required A Required B > S 0 0 S 0