Ortiz Co. had the following account balances: Sales revenue Cost of goods sold Salaries and wages expense Depreciation expense Dividend revenue Utilities expense Rent revenue Interest expense Sales returns Advertising expense $ 180,000 90,000 15,000 30,000 6,000 12,000 30,000 18,000 16,500 19,500 What amount would Ortiz report as income from operations in its income statement