Salvadore Inc., a local retailer, has provided the following data for the month of September:

Merchandise inventory, beginning balance	$ 50,400
Merchandise inventory, ending balance	$ 45,400
Sales	$262,300
Purchases of merchandise inventory	$139,000
Selling expense	$ 15,900
Administrative expense	$ 60,500

The net operating income for September was:

$41,900

$124,300

$43,100

$123,300