Answer the Following Questions Using the Information Below -What Is Operating Income for 2015?
A) $116,000
B) $137,000

Answer the following questions using the information below:
$\begin{array}{lr}\text { Beginning finished goods, } 1 / 1 / 2015 & \$ 46,000 \\\text { Ending finished goods, } 12 / 31 / 2015 & 38,000 \\\text { Cost of goods sold } & 250,000 \\\text { Sales revenue } & 488,000 \\\text { Operating expenses } & 112,000\end{array}$
-What is operating income for 2015?

A) $116,000
B) $137,000
C) $126,000
D) $144,000