Logan Corp.'s trial balance of income statement accounts for the year ended December 31, 2017 included the following: Debit Credit Sales revenue $292,000 Cost of goods sold $170,000 Administrative expenses 40,000 Loss on disposal of equipment 18,000 Sales commission expense 16,000 Interest revenue 10,000 Freight-out 6,000 Loss from discontinued operations 24,000 Bad debt expense Totals 6,000 $280,000 $290.000 Other information: Logan's income tax rate is 30%. Finished goods inventory. January 1, 2017 December 31, 2017 $160,000 140,000 On Logan's multiple-step income statement for 2017, income from continuing operations is $46,000. O $32,200. $68,000. $23,800