The following is a list of some of Northview Company's balance sheet accounts and all income statement accounts as they appear on the company's adjusted trial balance. 

Accounts Payable $7,000 

Accounts Receivable 26,000 

Inventory 23,000 

Advertising Expenses 19,500 

Cost of Goods Sold 149,000 

Delivery Expense 7,500 

Income Tax Expense 3,900 

Insurance Expense 1,000 

Rental Expense 18,000 

Sales Revenue 310,000 

Sales Allowances 9,500 

Returns of sales 41,500

 What would be the Income from operations?