A. What is the amount of Total Operating Expenses?

B. What is the amount of Income From Operations?

C. What is the amount of Other Revenues and Gains?

Following are selected parts of a trial balance for a company for which you have been engaged to prepare financial statements at year-end. 417,500 Sales (net of $8,000 sales discounts and $24,500 sales returns and allowances) Cost of goods sold Salaries expense Depreciation expense Advertising expense Office supplies expense Gain on sale of land Interest Income Inventory Accounts Receivable 210,000 38,000 40,000 12,300 3,500 14,000 2,300 100,000 50,000 Additional information: Beginning Inventory $125,000 Beginning Account Receivable $75,000