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 $45,000 $29,100 Direct operating expenses 26,900 20,100 Sales 95,000 66,300 Interest expense $2,200 General overhead 19,000 Income tax 4,500 The income from operations for the Locomotive Division is Oa. $37,200 b. 566,300 Cc $17,100 Od. $46,200