Oriole Corp.'s trial balance of income statement accounts for the year ended December 31, 2025 included the following: Sales revenue Cost of goods sold Administrative expenses Loss on disposal of equipment Sales commission expense Interest revenue Freight-out Loss from discontinued operations Bad debt expense Totals January 1, 2025 December 31, 2025 Debit $174800 38700 17600 19800 Oriole's income tax rate is 20%. Finished goods inventories are as follows: $158000 143300 5900 22200 Credit $280300 5900 $284900 $290500 10200 On Oriole's multiple-step income statement for 2025, income from continuing operations is