All of the accounts of the Grass is Greener Company have been adjusted as of December 31, 2022, 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%. Cash Accounts Receivable Interest Receivable Prepaid Insurance Prepaid Rent $ 363,340 777,950 4,900 7,400 12,400 Supplies 222,900 Equipment 684,500 Accumulated Depreciation 138,500 Accounts Payable 293,700 Deferred Revenue 89,600 Income Tax Payable Salaries and Wages Payable 27,000 Notes Payable (long-term) 368,040 Long-Term Debt 241,600 Common Stock 395,000 Retained Earnings 217,000 Dividends 22,400 Service Revenue 940,000 Interest Revenue 126,100 Supplies Expense Depreciation Expense Rent Expense 348,200 Repairs and Maintenance Expense 257,500 60,150 31,700 Income Tax Expense Unknown Required: a. Calculate the income before income tax. b. Calculate the income tax expense. c. Calculate the net income. Income Before Income Tax Income Tax Expense Net Income