Two Companies Have the Following Balance Sheets as of December

Two companies have the following balance sheets as of December 31,2012:
$\begin{array}{l}\begin{array}{lll}\underline{ \text { Reef Company}}\\ \text { Cash}\\ \text { Other Assets}\\\\ \text { Total Assets}\\\\\underline{ \text { Score Company}}\\ \text { Cash}\\ \text { Other Assets}\\\\ \text { Total Assets}\\\end{array}\begin{array}{lll}\\\$ 25,000\\\underline{75,000} \\\\ \underline{\underline{\$ 100,000}} \\\\\\\$ 25,000 \\\underline{75,000} \\\\\underline{\underline{ \$ 100,000 }}\\\end{array}\begin{array}{lll}\\ \text { 10 \% Note Payable, }&{50,000 }\\ \text { Stockholders' Equity }&\underline{ 50,000}\\ \text { Total Liabilities And }&\underline{ }\\ \text { Stockholders' Equity}&\underline{ \$ 100,000 }\\\\\\\\\\\\ \text { Stockholders' Equity}&\underline{ \$ 100,000 }\\\end{array}\end{array}$

In 2012,each company had sales of $225,000 and expenses (excluding interest)of $200,000.Ignore income taxes.Assume Reef's 10% Note Payable is outstanding the entire year.
Required:
a.Calculate net income for both Reef and Score.
b.Calculate operating income for both Reef and Score.