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	$ 116,000
Dividends paid	19,500
Loss from discontinued operations, net of tax savings of $39,033	117,100
Income tax expense	26,328
Other selling expenses	14,700
Net sales	646,100
Advertising expense	45,400
Accounts receivable	55,100
Cost of goods sold	368,277
General and administrative expenses	142,500

Required:

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

Calculate the company's net income for 2022.

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

MANAHAN COMPANY
Operating Income Statement
For the year ended December 31, 2022
Expenses:

Calculate the company's net income for 2022.