Operating revenues from customers were $199,700; $20,000 has yet to be collected; also, $45,000 was collected from customers as deposits for future services. Operating expenses for the store were $111,000 of which $5,000 has not yet been paid for. Interest expense was $9,200. Gain from sale of plant and equipment was $3,300. And a Gain on the sale of investments was $1,500. Dividend payments to stockholders were $7,700, when $9,000 was declared during the year. Income tax expense was $36,000. Prepaid rent was $5,000.

What is the amount of operating income (income from operations)?