Below is a partial listing of the adjusted account balances of Splish Brothers at year-end on December 31, 2014:

Accounts receivable		$19,200
Cost of goods sold		204,800
Selling expenses (includes depreciation)		38,400
Interest expense		2,400
Accumulated depreciationBuilding		12,000
Sales discounts		4,000
Inventory		41,600
Administrative expenses (includes depreciation)		52,000
Sales revenue		334,400
Accounts payable		27,200
Interest revenue		400

Prepare a multiple-step income statement for the Splish Brothers for the year ended December 31, 2014. (List other revenues before other expenses.)