The Filzinger Corporation?s December 31, 2016 year-end trial balance contained the following income statement items:

Account Title	Debits		Credits
Sales revenue			6,550,000
Interest revenue			64,000
Gain on sale of investments			46,000
Cost of goods sold	4,275,000
Selling expenses	230,000
General and administrative expenses	918,000
Interest expense	24,000
Research and development expense	480,000
Restructuring costs	210,000
Income tax expense	139,000

Required:

Calculate the company?s operating income for the year using a single-step income statement format.