An analysis of the transactions of Rutherford Company for the year ended December 31 , yields the following information: sales revenue, \\( \\$ 69,700 \\); insurance expense, \\( \\$ 4,300 \\); interest income, \\( \\$ 5,100 \\); cost of goods sold, \\( \\$ 26,100 \\); salaries expense, \\( \\$ 22,500 \\); income taxes expense, \\( \\$ 2,400 \\); and loss on disposal of property, plant, and equipment, \\( \\$ 1,200 \\). Required: Prepare a single-step income statement