ABC Co. reported the following items for the year ended DEC 31, 2020. Based on the below, the operating profit for ABC Co. equals:

Sales Revenue $6,000,000

Unearned Revenue $2,000,000

Cost of Goods Sold $3,000,000

Other operating expenses $ 200,000

Interest expense $320,000

Tax expense $100,000

$4,800,000

$4,480,000

$2,800,000

$2,480,000