Can you explain how to get the net income? (403,000) is not correct

Exercise 4-2 (Algo) Income statement format; single step and multiple step [LO4-1, 4-5) The following is a partial trial balance for the Green Star Corporation as of December 31, 2021: Debits Credits 1,800,000 43,000 63,000 Account Title Sales revenue Interest revenue Gain on sale of investments Cost of goods sold Selling expenses General and administrative expenses Interest expense Income tax expense 820,000 225,000 88,000 53,000 143,000 There were 100,000 shares of common stock outstanding throughout 2021. Required: 1. Prepare a single-step income statement for 2021, including EPS disclosures. 2. Prepare a multiple-step income statement for 2021, including EPS disclosures. GREEN STAR CORPORATION Income Statement For the Year Ended December 31, 2021 Sales revenue $ 1,800,000 820,000 Cost of goods sold Gross profit Operating expenses: Selling expense General and administrative expense $ 225,000 88,000 313,000 Total operating expenses Operating income Other income (expense): (313,000) Interest revenue Gain on sale of investments 43,000 63,000 (53,000) Interest expense Total other income, net Income before income taxes 53,000 (260,000) 143,000 (Income tax expense Net income Earnings per share