Current Attempt in Progress Whispering Winds Limited reports the following information: sales $856,000; cost of goods sold $526,400; administrative expenses $128.000; selling expenses $88.000; other income $20.800; other expenses $28,000; and income tax expense $21,600. Assuming Whispering Winds uses a multiple-step statement of income.

Whispering Winds timited reports the following information: sales $856,000; cost of goods sold $526,400; administrative expenses $128,000 : selling expenses $88,000; other income $20,800; other expenses $28,000; and income tax expense $21,600 : Assuming Whispering Winds uses a multiple-step statement of income. Calculate income before income tax