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3. Sesame Corp.'s adjusted trial balance at December 31, 2020, included the following: Debit Credit Sales $170,000 $ Cost of goods sold 70,000 Administrative expenses 28,000 Loss on sale of equipment 11,000 Sales commissions 9,000 Interest revenue 6,000 Loss of warehouse due to flood 15,000 Loss from operation of discontinued division 24,000 Bad debt expense 5,000 Totals $176,000 $162,000 Sesame uses the perpetual system, and their income tax rate is 30%. On Sesame's multiple-step income statement for 2020, income from continuing operations is A) $24,500. B) $52,800. C) $26,600. D) $17,500