The following information is available for Vogt Corp. for the year ended December 31, 2014:

Other revenues and gains $ 12,700 Sales revenue $592,000 Other expenses and losses 13,300 Operating expenses 186,000 Cost of goods sold 156,000 Sales returns and allowances 40,000 Prepare a multiple-step income statement for Vogt Corp. The company has a tax rate of 30%.

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