Smith Corporation has provided the following information: 

Cash sales totaled $125,000.

Credit sales totaled $279,000.

Cash collections from customers for services yet to be provided totaled $38,000.

An $11,000 gain from the sale of property and equipment occurred.

Interest income totaled $7,700.

How much of these items was included in operating income?

A)$415,000.

B)$411,700.

C)$442,000.

D)$460,700.