Assume ABC Inc. had the following sales data in 2025: Cost of goods sold = $856,000 Non-operating expenses = $31,000 Operating expenses = $92,000 Sales revenue = $1,219,000 Unrealized gains = $20,000 What amount would be reported as operating income in a multiple-step income statement? Assume ABC Inc. had the following sales data in 2025: Cost of goods sold = $856,000 Non-operating expenses = $31,000 Operating expenses = $92,000 Sales revenue = $1,219,000 Unrealized gains = $20,000 What amount would be reported as operating income in a multiple-step income statement?