The following information is available from the accounting records of Manahan Co. for the year ended December 31, 2019: Net cash provided by financing activities $107,000 Dividends paid 19,500 Loss from discontinued operations, net of tax savings of $37,900 113,700 Income tax expense 27,155 Other selling expenses 13,800 Net sales 649,500 Advertising expense 45,900 Accounts receivable 54,000 Cost of goods sold 370,215 General and administrative expenses 142,000 Required: a. Calculate the operating income for Manahan Co. for the year ended December 31, 2019. Expenses: MANAHAN CO. Operating Income Statement For the year ended December 31, 2019