The following financial information was summarized from the accounting records of Train Corporation for the current year ended December Rails Locomotive Corporate Division Total Cost of goods sold $46,000 $20,300 Direct operating expenses. 27.400 20.600 95.900 60,000 Interest expense $2,400 General overhead 19,700 Income tax 4,000 The income from operations for the Rail vision is Ca. 9.900 On 50 O Od . O il - 7 7. K