Selected Accounts Are Listed Below A) $8,000
B) $10,000
C) $9,000
D) $11,000

Selected accounts are listed below. How much is the firm's operating income? $\begin{array}{ll}\text { Accrued payroll } & \$ 2,000 \\\text { Sales } & 45,000 \\\text { Cost of goods sold } & 26,000 \\\text { Interest expense } & 1,000 \\\text { Expenses (other than interest) } & 8,000\end{array}$

A) $8,000
B) $10,000
C) $9,000
D) $11,000