An analysis of the transactions of Rutherford Company for the year ended December 31 yields the foliowing information: saies revenue, 565 , o09; insurance experse, $4,300; interest income, $3,900; cost of goods sold, $28,600; salaries expense, $22,500; income taxes expense, 52,400 ; and lass on disposal of property, plant, and equipment, $1,200. Required: Prepare a multiale-step income statement