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

Account Title	Debits				Credits
Sales revenue					$	320,000
Loss on sale of investments	$	26,000
Interest revenue						5,000
Cost of goods sold		170,000
General and administrative expense		42,000
Restructuring costs		51,000
Selling expense		26,000
Income tax expense		?

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. Determine the operating income (loss).

b. Determine the income (loss) before income taxes.

c. Determine the net income (loss).