The account balances for a company are listed below. All balances are as of December 31, 2021, except where noted otherwise. Accounts Payable Accounts Receivable Wages Payable Prepaid Expenses Dividends Sales Revenue Notes Payable (due 4/30/22) Cost of Goods Sold Loss on Sale of Equipment Inventory Advertising Expense Insurance Expense ($5,100) $43,500 $42,450 $51,100 $7,200 8,400 3,400 500 $26.950 2,000 99,850 1,000 48,800 5,500 9,500 Determine Income from Operations for 2021: 2,500 2,000 Rent Expense Equipment Furniture Notes Payable (due 12/31/23) Accumulated Depreciation Cash Common Stock Goodwill Retained Earnings (1/1/21) Marketable Equity Securities Depreciation Expense Unearned Revenue $3,000 74,500 16,600 40,900 8,000 14,000 20,000 10,000 16,150 300 1,100 2,200

The account balances for a company are listed below. All balances are as of December 31,2021 , except where noted otherwise. Determine Income from Operations for 2021 : ($5,100)$43,500$42,450$51,100