Sales Net sales income tax expense Sales returns 5910,000 Advertising expense $50,000 900,000 Salaries expense 250,000 30,000 Cost of goods sold 412,000 10,000 Utilities expense 12,000 Gain on sale of equipment 10,000 Average shares outstanding 50,000 27 S Determine grans profe Determine operat texpenses) 29 3 Determine income before sama t 22 ey are $45.000 depingery was $36.000 how man