can someone explain how to get income from operations. It says the answer is 138,084

Income Statement. Use the information from the Balance Sheet Summary (below) and the Income Statement to complete: 1) the Income Statement and 2) the Financial Summary for Your Farm. Balance Sheet Items Summary for Your Farm Balance Sheet Items Average Value (S) Total Value of Assets 2,255,000 Total Equity Value 1,995.250 Income Statement for Your Farm Current Year Value (S) 21,164 Revenue: Cash crop sales Change in crop inventories Total crop revenue Current Year Value (S) 361,964 -1,036 360,928 74,142 Expenses: Purchased feed and grain Purchased market livestock Change in feed inventories Other cash operating expenses 481 227,948 370 33,074 Market livestock sales Change in livestock accts receivable Total market livestock revenue Gov't program payments Gross revenue 74,512 19,425 $ 454.865 Depreciation expense Amortization of capital leases Total operating expenses 1 Income from operations 282667