Find the entry you would make on an income statement for TOTAL OPERATING EXPENSES for the year ended December $31,2011$:

Gross Sales, $$141,000$; Sales Returns and Allowances, $$7,600$; Sales Discounts, $$9,200$; Merchandise Inventory, January $1,2011,$ $$50,700$; Merchandise Inventory, December $31,2011,$ $$42,400$; Net Purchases, $$62,100$; Freight In$,$ $$1,000$; Salaries, $$80,400$; Rent, $$18,900$; Utilities, $$1,225$; Insurance, $$2,350$; and Income Tax, $$17,400.$