The adjusted trial balance of Sandhu Supplies at December 31, 2022 included the following selected accounts:

Debit Credit

...... Advertising expense................................................ $ 15,000

...... Cost of goods sold..................................................... 254658

...... Depreciation expense.................................................... 3,296

...... Freight out...................................................................... 2,000

...... Income tax expense.................................................... 32,000

...... Interest expense.......................................................... 19,000

...... Interest income.................................................... .................. $ 15,000

...... Sales revenue......................................................................... 594150

...... Salaries expense................................................. ....... 45,000

...... Utilities expense................................................... ....... 18,000

Using the account balances listed in the following trial balance, calculate the Income from operations