The following is a partial year-end adjusted trial balance. Account Title Sales revenue Loss on sale of investments Interest revenue Cost of goods sold General and administrative expenses Restructuring costs Selling expenses Income tax expense Debits Credits 350,000 32,000 6,500 185,000 45,000 55,000 27,500 Income tax expense has not yet been recorded. The income tax rate is 40% a. Determine the operating income (loss) b. Determine the income (loss) before income taxes. c. Determine the net income (loss) a. Operating income (loss) b. Income (loss) before income taxes C. | Net income (loss)