accounts have normal balances) Accounts Payable Accumulated Depreciation Advertising Expense Bad Debt Expense Cash Cost of Goods Sold Depreciation Expense Dividend Revenue Discontinued Operations Loss Gain on sale of PP&E Interest Expense Interest Revenue Inventory Loss on Sale of Land Coffee Expense Salaries Expense Sales Sales Discount Sales Returns & Allowances 85,000 300.000 2,200,000 20.000 600.000 1,400,000 275,000 40,000 460,000 700,000 75,000 20,000 120,000 350,000 100,000 1,600,000 8,700,000 100,000 300,000 Tax Rate => 20% What is the second number of Net Income? Second Number => __