Calculate operating income and net income The following information is available from the accounting records of Manahan Co. for the year ended December 31, 2022: Net cash provided by financing activities Dividends paid Loss from discontinued operations, net of tax savings of $31,000 Income tax expense Other selling expenses Net sales Advertising expense Accounts receivable Cost of goods sold General and administrative expenses $131,000 15,000 93,000 24,000 14,000 725,000 46,000 152,000 464,000 105,000 Required: a. Calculate the operating income for Manahan Co. for the year ended December 31, 2022. b. Calculate the company's net income for 2022.