The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Corporate Total Locomotive Division Division $47,700 26,700 99,500 Cost of goods sold Direct operating expenses Sales Interest expense General overhead Income tax The net income for Train Corporation is $29,400 21,200 67,300 $3,000 19,300 4,300 S15,200 S75,900 S41,800 S89,700