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 Dividends paid Loss from discontinued operations, net of tax savings of $39,800 Income tax expense Other selling expenses Net sales Advertising expense Accounts receivable Cost of goods sold General and administrative expenses $102,000 19,300 119,400 27,677 10,500 643,900 45,200 52,700 367,023 142,100 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