Sunland Company's trial balance of income statement accounts only for the year ended December 31, 2020 included the following: Debit Credit Sales revenue $273000 Cost of goods sold $162000 Administrative expenses 40700 Loss on disposal of equipment 17600 Sales commission expense 15600 Interest revenue 10200 Freight-out 6000 Loss from discontinued operations 23100 Bad debt expense 6000 Other information: Sunland's income tax rate is 40%. Finished goods inventory: January 1, 2020 $159400 December 31, 2020 139100 On Sunland's multiple-step income statement for 2020, Income from continuing operations is