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 $45,900 $28,500 Direct operating expenses 27,700 22,700 Sales 92,100 65,200 Interest expense $2,100 General overhead 18,500 Income tax 4,300 The net income for Train Corporation is Ca. 569,300 b. $12,500 c. $7,600 d. 582,900