The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Orange Company as they appear on the company’s adjusted trial balance.

Accounts Payable $ 8,000
Accounts Receivable 27,000
Inventory 23,200
Advertising Expense 20,000
Cost of Goods Sold 153,000
Delivery Expense 7,600
Income Tax Expense 4,000
Insurance Expense 1,000
Rent Expense 18,400
Sales Revenue 320,000
Sales Discounts 9,400
Sales Returns & Allowances 43,000

Income from Operations would be:

$67,600

Explanation:

income from operations = gross profit - operating expenses.

In this case, the income from operations = EBIT, it is not always that way because EBIT includes non-operating income, but in this case this doesn't exist.  

Sales Revenue 320,000

- Sales Discounts 9,400

- Sales Returns & Allowances 43,000    

Net sales = 267,600

- Cost of Goods Sold 153,000                  

gross profit = 114,600

- Advertising Expense 20,000

- Delivery Expense 7,600

- Insurance Expense 1,000

- Rent Expense 18,400                              

income from operations = 67,600

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