Use the appropriate information from the data provided below to calculate operating income for the year ended December 31, 2009. Cost of goods sold $117,000 General and administrative expenses 48,000 Net cash provided by financing activities 69,000 Dividends paid 16,000 Extraordinary loss from a flood, net of tax savings of $32,000 74,000 Income tax expense 11,000 Other selling expenses 26,000 Net sales 278,000 Advertising expense 39,000 Accounts receivable 33,000