Please show work...Thanks

The following is a partial year-end adjusted trial balance.

Account Title	Debits	Credits
Sales revenue		330,000
Loss on sale of investments	28,000
Interest revenue		5,500
Cost of goods sold	175,000
General and administrative expenses	43,000
Restructuring costs	53,000
Selling expenses	26,500
Income tax expense	0

Income tax expense has not yet been recorded. The income tax rate is 40%.

a.	Determine the operating income (loss).

b.	Determine the income (loss) before income taxes.

c.	Determine the net income (loss).