The following financial information was summarized from the accounting records of Toys Corporation for the current year ended December 31:

	Dolls Division	Action Figures Division	Corporate Total
Cost of goods sold	$47,200	$30,720
Direct operating expenses	27,200	20,040
Sales	108,000	78,000
Interest expense			$2,040
General overhead			18,160
Income tax			4,700

Determine the gross profit for each division, the income from operations for each division, and the net income for the entire corporation?