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 40%. $371,340 793,950 5,300 7,800 13,200 226,900 692,500 144,900 301,700 93,600 Cash 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 29,400 376,040 249,600 404,600 223,400 24,000 964,000 134,100 356,200 263,900 61,750 32,500 Unknown Required: a. Calculate the income before income tax. b. Calculate the income tax expense c. Calculate the net income