Saguenay Limited reports the following information: sales $1,110,000; sales returns and allowances $22,000; sales discounts $18,000; cost of goods sold $658,000; administrative expenses $160,000; selling expenses $110,000; other revenues $26,000; other expenses $35,000; and income tax expense $27,000. Assuming Saguenay uses a multiple-step income statement, calculate the following:

(a) Net sales,

(b) Gross profit,

(c) Income from operations,

(d) Income before income tax, and

(e) Net income.