Answer :
Answer:
a. $70,000
b. $24,000
c. $18,000
Explanation:
The computation is shown below:
a. Operating income or loss:
= Sales - cost of goods sold - General and Administration cost - Restructuring cost - Selling Expense
= $450,000 - $235,000 - $55,000 - $57,500 - $32,500
= $70,000
b. Income (loss) before income taxes:
= Operating income - loss on sale of investment + interest revenue
= $70,000 - $52,000 + $6,000
= $24,000
c. Net income or loss
= Income before income taxes - income tax expense
= $24,000 - $24,000 × 25%
= $24,000 - $6,000
= $18,000