Please helpnwith this question based in the informstion below:

The following information is available from the accounting records of Manahan Company for the year ended December $31,2022$:

Net cash provided by financing activities$ $111,000$

Dividends paid $19,400$

Loss from discontinued operations, net of tax savings of $$36,433$: $109,300$Income tax expense $26,781$

Other selling expenses $11,500$

Net sales $642,600$

Advertising expense $45,200$

Accounts receivable $61,700$

Cost of goods sold $366,282$

General and administrative expenses$143,100$

Required:

Part A$.$ Calculate the operating income for this Company for the year ended December $31,2022.$

Part B$.$ Calculate the company's net income for $2022.$