Please show calculations for operating expenses in direct method.

The income statement for the year ended December 31, 201 for Kosinski Manufacturing Ltd. contains the following condensed information: Sales $6,583,000 Cost of goods sold 3,572,000 Gross profit 3,011,000 Operating expenses $2,289,000 Gain on sale of machinery 24,000 2,265,000 Profit from operations 746,000 Other expenses Interest expense 35.000 Profit before income tax 661,000 Income tax expense 298,000 Profit 363.000 Kosinski's comparative balance sheet at December 31 contained the following account balances