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 $ $117,000$

Dividends paid $18,300$

Loss from discontinued operations, net of tax savings of $$41,900125,700$

Income tax expense $26,596$

Other selling expenses $12,200$

Net sales $642,300$

Advertising expense $46,900$

Accounts receivable $60,800$

Cost of goods sold $366,111$

General and administrative expenses $141,100$

Required:

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

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