Using the financial data for Howell LLC (one of the exam supplements), please answer questions 13-15: 15. Income before taxes a. 51,000 b. 80,000 c. 66,000 d. 37,000 \begin{tabular}{|l|r|} \hline Accounts payable & 25,000 \\ \hline Treasury stock & (8,000) \\ \hline Interest expense & 14,000 \\ \hline Retained earnings & 167,000 \\ \hline Cash and cash equivalents & 45,000 \\ \hline Interest payable & 3,000 \\ \hline Short-term debt & 19,000 \\ \hline Depreciation and amortization expense & 29,000 \\ \hline Receivables & 34,000 \\ \hline Income tax expense & 11,000 \\ \hline Unearned revenue & 18,000 \\ \hline Additional paid-in capital & 81,000 \\ \hline Cost of revenue & 182,000 \\ \hline Inventories & 68,000 \\ \hline Common stock & 10,000 \\ \hline Intangible assets & 23,000 \\ \hline Long-term debt & 240,000 \\ \hline Property, plant and equipment & 317,000 \\ \hline Sales, general and administrative expense & 108,000 \\ \hline Accumulated Depreciation & (58,000) \\ \hline Other long-term liabilities & 32,000 \\ \hline Revenue & 370,000 \\ \hline Prepaid assets & 6,000 \\ \hline Land & 152,000 \\ \hline \end{tabular}