The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Northview Company as they appear on the company's adjusted trial balance. Accounts Payable Accounts Receivable Inventory $9,000 19,000 21,600 Advertising Expense 16,000 Delivery Expense Cost of Goods Sold Income Tax Expense Insurance Expense Rent Expense 121,000 6,800 3,700 1,000 15,200 Sales Revenue 240,000 Sales Discounts 10,200 Sales Returns & Allowances 31,000 Income from Operations would be