Referring to the Following Table, What Is Operating Income A) $ 40,000
B) $ 55,000
C) $160,000
D) $190,000

Referring to the following table, what is operating income?
$$\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 460,000 \\\hline \text { Cost of goods sold } & 300,000 \\\hline \text { Operating expenses } & 85,000 \\\hline \text { Sales discounts } & 20,000 \\\hline \text { Sales returns and allowances } & 15,000 \\\hline \text { Interest revenue } & 5,000 \\\hline\end{array}$$

A) $ 40,000
B) $ 55,000
C) $160,000
D) $190,000