The following account balances for Sugar Pop Corporation are for the year ended December 31, 2021. Complete an Income Statement for the year assuming the income tax rate is 20%. Revenues Operating Expense 800.00 400.00 Gain on Sale of Assets 50.00 12.00 Interest Expense After completing the income statement what is your Net Income? O a 400 Ob 438 350.40 Od None of the above