Selected information taken from the financial statements of Verbeke Company for the year ended December 31, 2022, follows: Gross profit General and administrative expenses Net cash used by investing activities Dividends paid Interest expense Net sales Advertising expense Accounts payable Income tax expense Other selling expenses Required: $ 414,000 84,000 106,000 52,000 65,000 740,000 75,000 104,000 82,000 42,000 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