The following data pertains to Thompson. Total assets at January 1, 2014, were $310,000; at December 31, 2014, total assets were $382,000. During 2014, sales were $1,072,000; dividends were $14,000; and operating expenses (exclusive of cost of goods sold) were $610,000. Total liabilities at December 31, 2014, were $175,000; at January 1, 2014, total liabilities were $130,000. There were no additional capital investments by Thompson during 2014. What was net income for 2014?

A. $ 41,000

B. $448,000

C. $462,000

D. $ 37,000

I know how to get the answer which is A but my question is why didn't we do sales revenue - operating expenses = net income? which would be 462, 000$ (C)