Please explain how I find the income before tax. That's where I'm confused

X E3-23A (similar to) The adjusted trial balance of Homestyle Hams, Inc., follows. B (Click the icon to view the adjusted trial balance.) Requirement 1. Prepare Homestyle Hams, Inc.'s single-step income statement and statement of retained earnings for the year ended December 31, 2018, and its balance sheet on that date. Data Table Let's start by completing the single step income statement. (If a box is not used in the income statement leave the box empty; do not select a label or enter a zero.) Homestyle Hams, Inc. Income Statement Year Ended December 31, 2018 Thousands Revenues: Sales revenue $ 42,900 Expenses: Cost of goods sold $ 25,300 Selling, administrative, and general expense 10,800 Total expenses 36,100 Income before tax Income tax expense 2,700 4930 Net income Credit Debit 4,600 1,700 2,100 1,700 16,600 Homestyle Hams, Inc. Adjusted Trial Balance December 31, 2018 (Amounts in thousands) Account Cash $ Accounts receivable Inventories Prepaid expenses Property, plant, and equipment Accumulated depreciation-property, plant, and equipment Other assets Accounts payable Income tax payable Other liabilities Common stock Retained earnings (beginning, December 31, 2017) Dividends Sales revenue Cost of goods sold Selling, administrative, and general expenses 2,900 $ 9,500 7,700 400 2,800 14,300 5,300 1,300 42,900 25,300 10,800 2,700 Income tax expense Total $ 76,300 $ 76,300