The cost of inventory sold to customer $ 220,000 Advertising expenses $ 25,000 Administrative salary expenses LA $ 80,000 Issued common stock $ 75,000 Interest income $ 10,000 Insurance expense $ $ 4,000 Research and development costs $ 22,000 Dividends paid $ 15,000 Tax expense $ 35% Rent expense $ 12,000 Loss from closing a shop $ $ 8,000 Accrued expenses $ 11,000 Sales price of goods provided to customers LA 450,000 Loss on the sale of a building $ 26,000 Gain that is both unusual and infrequent $ 90,000 [Select ] What is the gross profit? How much is the operating income? [ Select]