Financial data for Joel de Paris, Incorporated, for last year follow:

$\backslash$table$[[\backslash$table$[[$Joel de Paris, Incorporated$],[$Income Statement$]]],[$Sales$,$$$3,969,000,],[$Operating expenses,$3,453,030,],[$Net operating income,$515,970,],[$Interest and taxes:,$$118,000,],[,$ Interest expense,$207,000,325,000],[$Tax expense,,$$190,970$