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%. 363,340 777,950 4.900 7.400 12,400 222,900 684,500 138,500 293,700 89,600 Cash Accounts Receivable Interest Receivable Prepaid Insurance Prepaid Rent Supplies Equipment Accounts Payable Unearned Revenue Income Tax Payable Salaries and Wages Payable Notes Payable (long-term) Long-Term Debt Common Stock Retained Earnings Dividends Service Revenue Interest Revenue 27.000 368,040 241,600 395,000 217,000 22,400 940,000 128.100 343,200 257,500 60,150 31,700 Repairs and Maintenance Expense Depreciation Expense Rent Expense Income Tax Expense Required a. Calculate the income before income tax b. Calculate the income tax expense. income Tax Expense c. Ca.culate :ne net income