Table 5-2 -Referring to Table 5-2, What Is the Operating Income or
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Table 5-2 $$\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 382,000 \\\hline \text { Net sales revenue } & \$ 360,000 \\\hline \text { Gross margin } & 255,000 \\\hline \text { Operating expenses } & 132,000 \\\hline \text { Interest expense } & 30,000 \\\hline \text { Interest revenue } & 60,000 \\\hline\end{array}$$
-Referring to Table 5-2, what is the operating income or operating loss?

A) operating income of $123,000
B) operating loss of $177,000
C) operating loss of $27,000
D) operating income of $27,000