The following information is available from the accounting records of Manahan Company for the year ended December $31,2022$:

Net cash provided by financing activities $ $131,000$

Dividends paid $15,000$

Loss from discontinued operations, net of tax savings of $$31,00093,000$

Income tax expense $24,000$

Other selling expenses $14,000$

Net sales $725,000$

Advertising expense $46,000$

Accounts receivable $152,000$

Cost of goods sold $464,000$

General and administrative expenses $105,000$

Required:

Calculate the operating income for Manahan Company for the year ended December $31,2022.$

Calculate the company's net income for $2022.$

what is the Net Loss amount?