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The Cushman Company had $830,000 in sales, $12,450 in sales discounts, $18,675 in sales returns and allowances, $394,250 in cost of goods sold and $285,520

The Cushman Company had $830,000 in sales, $12,450 in sales discounts, $18,675 in sales returns and allowances, $394,250 in cost of goods sold and $285,520 in operating expenses. 

Calculate Net income .

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