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%. $367,340 785,950 5,100 7,600 12,800 224,900 688,500 141,700 297,700 91,600 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 28,200 372,040 245,600 399,800 220,200 23,200 952,000 130,100 352,200 260, 700 60,950 32,100 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