The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Locomotive Rails Corporate Division Division Total Cost of goods sold $45,200 $28,700 Direct operating expenses 27,200 20,000 Sales 96,600 67,400 Interest expense $2,300 General overhead 19,400 Income tax The income from operations for the Rails Division is 4,200 Oa. $51,400 Ob. $24,200 Oc. $96,600 Od. $69,400