ABC Co. had the following account balances: Sales revenue $ 600,000 Cost of goods sold 60,000 Stationary expenses 10,000 Dividend revenue 12,000 Interest expense 10,000 Gain on sales of building 5,000 Depreciation expenses 13,000 Sales discount 16,500 Sales salaries expenses 40,000 What amount would ABC Co. reports as operating expenses in its income statement?