Selected account balances from the adjusted trial balance for Olinda Corporation as of its calendar year end December 31, 2015, follow.

		Debit				Credit
a.	Interest revenue						$	15,600
b.	Depreciation expense—Equipment.		$	35,600
c.	Loss on sale of equipment			27,450
d.	Accounts payable							45,600
e.	Other operating expenses			108,000
f.	Accumulated depreciation—Equipment							73,200
g.	Gain from settlement of lawsuit							45,600
h.	Accumulated depreciation—Buildings							177,700
i.	Loss from operating a discontinued segment (pretax)			19,850
j.	Gain on insurance recovery of tornado damage (pretax and extraordinary)							30,720
k.	Net sales							1,014,500
l.	Depreciation expense—Buildings			53,600
m.	Correction of overstatement of prior year’s sales (pretax)			17,600
n.	Gain on sale of discontinued segment’s assets (pretax)							42,000
o.	Loss from settlement of lawsuit			25,350
p.	Income taxes expense			?
q.	Cost of goods sold			498,500

Required:

How do I figure this out? I tried many different ways and keep coming up with the wrong answer. I am not looking for anyone to give me the answer just how to figure it out.

What items are one off or non operational?