$3.$ All of the following are "other items" reported on a multiple$-$step income statement after income from operations except

Interest income.

Interest expense.

Depreciation expense.

Dividend income$\mathrm{.}2.$ Which of the following make up cost of goods sold?

The cost of inventory available for sale.

The cost of inventory that was actually sold.

The operating expenses incurred in generating sales.

All of these.