As an experienced, knowledgeable accountant, you review the statement and determine the following facts. Net sales consist of sales $1, 271, 574, less freight-out on merchandise sold $46, 061, and sales returns and allowances $39, 082. Other revenues consist of sales discounts $25, 124 and rent revenue $5, 583. Selling expenses consist of salespersons' salaries $111, 664; depreciation on equipment $13, 958; advertising $18, 145; and sales commissions $8, 375. The commissions represent commissions paid. At December 31, $4, 187 of commissions have been earned by salespersons but have not been paid. All compensation should be recorded as Salaries and Wages Expense. Administrative expenses consist of office salaries $65, 603; dividends $25, 124; utilities $16, 750; interest expense $2, 792; and rent expense $33, 498, which includes prepayments totaling $8, 375 for the first quarter of 2015. Prepare a correct detailed multiple-step income statement. Assume a 25% tax rate. (List other revenues before other expenses. Round answers to 0 decimal places, e.g. 125.)