Berg, Inc. provides exotic wedding planning services. Bergs facilities are located in an elevated area with a dry climate. Assume all amounts are pre-tax and a 21% tax rate for the year.

Interest expense	$	30,000
Cost of goods sold		900,000
Flood damage to facilities		60,000
Revenue		2,100,000
Office salaries expense		150,000
Advertising expense		180,000
Rent expense		100,000
Restructuring charges		80,000

Required:

Based on the available information, provide a multiple-step income statement for Berg, Inc. for the year ended December 31. Indicate all negative numbers using parentheses, and include all subtotals, appropriately labeled, to present your income statement in good form.