Advertising Expense $39,277
Rent Revenue $70,615
Shipping Supplies and Expense $24,093
Postage Expenses $17,236
Dividend Revenue $25,246
Depreciation Expense $9,212
Cost of Goods Sold $1,913,049
Salaries Expense $17,236
Sales $5,000,000
What is the net amount of operating revenues and expenses?