Banana Pancakes is a merchandiser of rain gear. The following amounts were found in the company's financial accounting records for the year just ended: Gross sales Sales returns and allowances Sales discounts Cost of goods sold Selling, general, and administrative expenses Rent revenue Interest expense Banana Pancakes' operating income for the year was $26,090 $53,590 $16,310 $14,690 $21,200 $150,000 $25,000 $1,500 $73,300 $29,000 $5,700 $810