The following is a partial year-end adjusted trial balance. Account Title Sales revenue Loss on sale of investments General and administrative expense Interest revenue Cost of goods sold Restructuring costs Selling expense Income tax expense Debits $ 62,000 260,000 60,000 60,000 35,000 ?' Credits $ 500,000 8,500 Income tax expense has not yet been recorded. The income tax rate is 25%. 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)