All of the accounts of the Grass is Greener Company have been adjusted as of December 31, 2018, with the exception of income taxes incurred but not yet recorded. Those account balances appear below. All have normal balances. The estimated income tax rate for the company is 30%.

a. Calculate the income before income tax.

b. Calculate the income tax expense.

c. Calculate the net income.

Cash $ 364,340 779,950 4,950 7,450 12,500 223,400 685,500 139,300 294,700 90,100 0 Accounts Receivable Interest Receivable Prepaid Insurance Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Deferred Revenue Income Tax Payable Salaries and Wages Payable Notes Payable (long-term) Long-Term Debt Common Stock Retained Earnings Dividends Service Revenue Interest Revenue Supplies Expense Repairs and Maintenance Expense Depreciation Expense Rent Expense Income Tax Expense 27,300 369,040 242,600 396,200 217,800 22,600 943,000 127,100 349,200 258,300 60,350 31,800 Unknown