Oriole Corporation had net sales of $2,832,000 and interest revenue of $36,580 during 2022 . Expenses for 2022 were cost of goods sold $1,711,000, administrative expenses $250,160, selling expenses $330,400, and interest expense $53,100. Oriole's tax rate is 30%. The company had 100,000 shares authorized and 70,000 shares issued and