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Compute operating income for Jonas Company based on the following data:$\newline$Sales$\newline$Operating expenses$\newline$Cost of goods sold$\newline$a. $\$ 226,000$$\newline$b. $\$ 711,500$$\newline$c. $\$ 485,500$$\newline$d. $\$ 173,500$$\newline$$$\begin{array}{r} \$ 764,000 \\ 52,500 \\ 538,000 \end{array}$$