How do I calculate the OPERATING INCOME?

Please help me solve this problem for my accounting homework. It's the only one I can't seem to get the correct answer to. Thank you!

Cash: Debit $38,00
Short-Term Investments: Debit $21,000
Accounts Receivable: Debit $14,500
Inventory: Debit $6000
Land: Debit $30,000
Buildings: Debit $70,000
Equipment: Debit $15,000
Notes Payable: Credit $15,000
Accounts Payable: Credit $4000
Salaries and Wages Payable: $0
Mortage Payable: Credit $29,200
Capital Stock: Credit $110,000
Retained Earnings: Credit $33,000
Dividends: Debit $6,100
Sales Revenue: Credit $167,000
Miscellaneous Revenue: Credit $1,100
Cost Of Goods Sold: Debit $111,000
Property Tax Expense: Debit $5,200
Advertising and Selling Expense: Debit $6,500
Utilities Expense: Debit $4,800
Salaries and Wages Expense: Debit $23,000
Interest Expense: Debit $1,900
Income Tax Expense: Debit $6,300
Total: Debit $359,300 and Credit $359,300

What is the operating income before miscellaneous items and income taxes?

since this is a home work question post it in the home work section and you will get all kinds of answers!!!