A company has the following account balances for 2020. The company has a 40 percent tax rate. Cost of goods sold 60.000 Depreciation expense 13,000 Dividend revenue 9,000 Interest expense 2,000 Sales 100,000 Salaries expense 7,000 Utilities expense 1,000 What should the company report as operating income or loss on the 2020 multiple-step income statement