Calculator Total The following financial Information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Cost of goods sold $47,000 $30,600 Direct operating expenses 27,700 22,200 Sales 95,600 66,200 Interest expense $2,200 General overhead 19,200 Income tax 4,500 The income from operations for the Locomotive Division is O $35,600 Ob. $13,400 c. $66,200 d. $44,000