Accounting Math Help!?

Brig Company had $840,000 in sales, sales discounts of $12,800, sales returns and allowances of $18,800, cost of goods sold of $412,000, and $279,000 in operating expenses. Net income equals: a$808,400. b$409,200. c$396,400. d$117,400. e$415,200 I put D. Please tell me IM RIGHT