Thornton Corporation operates three investment centers. The following financial statements apply to the investment center named Bowman Division:

$\backslash$table$[[$BOWMAN DIVISION$],[$Income Statement,$],[$For the Year Ended December,$],[31,$ Year $2,],[$Sales revenue,$107,180],[$Cost of goods sold,$59,875],[$Gross margin,$47,305],[$Operating expenses,$(2,670)$