Also what is net income?

Administrative Expenses, $623 Cost of Goods Sold, $11,213 Delivery (freight-out) Expense, $799 Income Tax Expense, $1,696 Interest Expense, $1,404 Interest Revenue, $902 General Expenses, $1,434 Sales Revenue, $40,727 Sales Discounts, $3,523 Sales Returns and Allowances, $1,111 Rebecca's operating expenses are $