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 $ 30,000 131,000 45,000 36,000 63,000 27,000 44,000 17,000 367,000 41,000 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. Net income