If this information was used to prepare an income statement, Income Before ... Cash OMR 20,400 Interest expense 1,700 Sales 400,000 Trademarks 60,000 30,000 Advertising expense 10,200 Land 160,000 316,000 10,000 Income tax 3,440 20,000 Administrative Salaries expense Accounts Payable Cost of goods sold Prepaid expanse Sales salaries expense Equipment Depreciation - Office equipment Inventory 30,000 52,000 Shared-capital 100,000 7,260 Interest revenue 800 30,000 Interest expense 3,440 If this information was used to prepare an income statement, Income Before Tax should be