Below is part of an income statement. There is a line missing between Total cost of goods sold and Operating expenses. Provide the name of the line missing and what its value should be Revenues Net Sales $ 450 Net sales $ 450 Costs of goods sold Beginning inventory Add: Merchandise purchases Less Ending inventory Total cost of goods sold $ $ $ 75 76 (26) $ 125 6 3 Operating expenses Administrative expense Advertising expense Website marketing expense Utilities expense Insurance expense Rent expense Wages & salaries expense Depreciation expense Total operating expenses $ $ $ $ $ $ $ $ $ 5 5 3 4 15 6 47 TTTF Paragraph Arial 3 (1200 11 111 IM