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 $106, 000 Dividends paid 19, 100 Loss from discontinued operations, net of tax savings of $40, 433 121, 300 Income tax expense 26, 142 Other selling expenses 14, 600 Net sales 644, 400 Advertising expense 45, 400 Accounts receivable 55, 700 Cost of goods sold 367, 308 General and administrative expenses 142, 400 Required: a. Calculate the operating income for Manahan Co. for the year ended December 31, 2019. MANAHAN CO. Operating Income Statement For the year ended December 31, 2019 Expenses: b. Calculate the company's net income for 2019