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 Advertising Expense Cost of Goods Sold Delivery Expense Income Tax Expense Insurance Expense Rent Expense $13,000 23,000 22,400 18,000 137,000 7,200 3,900 1,000 16,800 Sales Revenue 280,000 Sales Discounts 9,800 Sales Returns & Allowances 37,000 Income from Operations would be