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Cushman Company had $840,000 in sales, sales discounts of $12,600, sales returns and allowances of $18,900, cost of goods sold of $399,000, and $288,960 in

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Cushman Company had $840,000 in sales, sales discounts of $12,600, sales returns and allowances of $18,900, cost of goods sold of $399,000, and $288,960 in operating expenses. Net income equals:

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