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 440,000 50,000 5,500 230,000 54,000 64,000 32,000 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) Answer is not complete. $ 60,000 15,500 Operating income (loss) b. Income (loss) before income taxes c. Net income (loss)