The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Division Locomotive Division Corporate Total Cost of goods sold $47,400 $31,900 Direct operating expenses 26,800 22,900 Sales 92,800 65,300 Interest expense $2,900 General overhead 19,100 Income tax 4,500 The income from operations for the Locomotive Division is
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