The accounting record for St. Louis Cardinals, baseball club in St. Louis, MO, reported the following selected information:

Account	Amount
Cost of Tickets Sold	97,000
Depreciation Expense	36,000
Furniture and Equipment	72,000
Income Tax Expense	13,800
Insurance Expense	29,000
Interest Expense	15,900
Investment Expense	4,600
Marketing Expense	62,000
Prepaid Expense	16,800
Salaries Expense	78,000
Supplies Expense	35,000
Utilities Expense	41,000

Determine St. Louis Cardinal's selling, general and administrative expenses. (a.k.a. Operating Expenses.)