Presented below are certain account balances of Paczki Products Co: Rental revenue $ 6,500 ; Sales discounts $ 7,800; Interest expense 12,700; Selling expenses 99,400; Beginning retained earnings 114,400; Sales 390,000;Ending retained earnings 134,000; Income tax 31,000;Dividend revenue 71,000; Cost of goods sold 184,400; Sales returns 12,400; Administrative expenses 82,500, what is the net operating Income?