Selected information taken from the financial statements of Fordstar Company for the year ended December 31, 2022, 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 Required: $ 39,000 170, 300 58,500 46,800 81,900 35, 100 57, 200 22, 100 477, 100 53, 300 a. Calculate income from operations (operating income) for the year ended December 31, 2022. b. Calculate net income for the year ended December 31, 2022. a. Income from operations b. Net income