This is the Statement of Financial Position and Income Statement for a company. Statement of Financial Position End of year Beginning of year Assets $1,400 $1,200 Liabilities 700 600 Shareholders' Equity 700 600 Income Statement Revenues Operating expenses Interest expense Income before taxes Tax expense (30%) Net Income $600 300 60 240 72 $168 What is the Earnings Before Interest (EBI)? 0 240 O 228 0 210 0 200