The accounting information for a profit center of Water Source Inc. for the year ended December 31, 20Y9 is as follows: Revenues $570,000 Operating expenses 256,000 Service department charges: Purchasing 29,300 Payroll accounting 75,500 Legal 7,800 Based on the given information, compute the operating income of the profit center. a. $230,700 b. $201,400 c. $276,900 d. $209,200