$4$ From the following list of accounts, please complete a Multiple$-$step Income Statement

Income Statement for the Luca Corporation for the month of June of curent year.

$\backslash$table$[[$interest expense,$1,800],[$Loss from sale of equipment,$200],[$Gain on Sale of equipment,$600],[$Insurance Expense,$2,000],[$Interest Revenue,$3,000],[$Freight$-$out,$7,000],[$Depreciation Expense,$8,000],[$Advertising Expense,$16,000],[$Utilities Expense,$17,000],[$Salaries & Wages Expense,$64,000],[$COGS$,316,000],[$Sales$,480,000],[$Sales Returns & Allowances,$12,000],[$Sales Discounts,$8,000]]$