Lantz Company has provided the following information: Cash sales totaled $330,000. Credit sales totaled $493,000. Cash collections from customers for services yet to be provided totaled $93,000. A $29,000 loss from the sale of property and equipment occurred. Interest income was $9,100. Interest expense was $19,300. Cost of goods sold was $430,000. Rent expense was $32,000. Salaries expense was $53,000. Other operating expenses totaled $83,000. Unearned revenue was 4,600. How much was Lantz's income before income taxes? $393,000 $278,800 $185,800 $225,000