The following is a partial year-end adjusted trial balance.

Account Title	Debits	Credits
Sales revenue		380,000
Loss on sale of investments	38,000
Interest revenue		8,000
Cost of goods sold	200,000
General and administrative expenses	48,000
Restructuring costs	58,000
Selling expenses	29,000
Income tax expense	0
operating income (loss) : 45,000 Income (loss) before income taxes:________ Net income (loss):_________