Please answer just part b and c.

You are the controller for 21st Century Technologies. Your staff has prepared an income statement for the current year and has developed the following additional information by analyzing changes in the company's balance sheet accounts. 21ST CENTURY TECHNOLOGIES INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2018 Revenue $3,200,000 40,000 34,000 $3,274,000 Gain on sales of marketable securities .. . . . ...._ . . Total revenue and gains . .. . . . . . . .. . . . . . . . . . . . .. Costs and expenses: Operating expenses (including depreciation of $150,000) 1,240,000 42,000 100,000 12,000 Loss on sales of plant assets . . . . . . _. . . . . . .. . 3,014,000 $260,000 Additional Information . Accounts receivable increased by $60,000 2. Accrued interest receivable decreased by $2,000 3. Inventory decreased by $60,000, and accounts payable to suppliers of merchandise decreased by $16,000