Calculate the missing amounts.

money ltd. Grouper Ltd.

Sales $1,440,000 $2,117,000

Cost of goods sold 662,400 1,164,350

Gross profit 777600 952650

Operating expenses 581,000 -

Income from operations - 310,000

Other income 3,800 0

Other expenses 0 4,300

Income before income tax - -

Income tax expense 37,680 -

Net income - 251,923