Crane Company had the following normal account balances on selected accounts at December 31, 2022:

Sales Revenue		$815,000
Sales Returns and Allowances		63,000
Sales Discounts		53,600
Cost of Goods Sold		500,800
Freight-Out		2,520
Advertising Expense		18,900
Interest Expense		24,400
Salaries and Wages Expense		106,300
Utilities Expense		29,900
Depreciation Expense		5,100
Interest Revenue		31,500

Use the above information to prepare a multiple-step income statement for the year ended December 31, 2022. (List other revenues before other expenses.)