In preparing closing entries, which of the following columns of the work sheet are the most helpful?

a$.$ Adjusted Trial Balance columns

b$.$ Income Statement columns

c$.$ Adjustments columns

d$.$ Balance Sheet columns

$33.$ Income from operations is arrived at after considering all except

a$.$ administrative salaries.

b$.$ interest income.

c$.$ the cost of sales.

d$.$ sales returns and allowances.