Here are some items that belong on Happy Company's income statement. They manufacture and sell garden furniture. Advertising Expense $39,881 Rent Revenue $72,750 Shipping Supplies and Expense $24,309 Postage Expenses $17,722 Dividend Revenue $20,846 Depreciation Expense $9,825 Cost of Goods Sold $1,963,356 Salaries Expense $17,722 Sales $5,000,000. What is the net amount of operating revenues and expenses?