The following financial Information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Total Cost of goods sold $46,200 $30,200 Direct operating expenses 27,000 22,400 Sales 99,800 68,700 Interest expense $2,600 General overhead 19,400 Income tax 4,500 The income from operations for the Locomotive Division is Os. $46,300 Ob. 538,500 O 516,100 Od. 568,700