Selected information taken from the financial statements of Fordstar Co. for the year ended December 31, 2019, follows: Net cash provided by operations Cost of goods sold Selling, general, and administrative expenses Accounts payable Dividends paid Research and development expenses Merchandise inventory Provision for income taxes Net sales Interest expense $ 27,000 117,900 40,500 32,400 56,700 24,300 39,600 15,300 330, 300 36,900 Required: a. Calculate income from operations (operating income) for the year ended December 31, 2019, Income from operations b. Calculate net income for the year ended December 31, 2019. Not income