An analysis of the transactions of Rutherford Company for the year ended December 31 , yields the following informsbion: sales revenve, $209,400; insurance expense, $4,300; interest income, $10,800; cost of Goeds sold, $93,400; salaries expense, $22,500; income taxes expense, $2,400; and loss on disposal of property, plank, and equipment, $1,200. Required: Prepare a single-step income statement