Entries for the Warren Clinic 2012 income statement are listed below in alphabetical order. Reorder the data to reflect income statement format.

Bad debt expense - $ 40,000

Depreciation expense - $ 90,000

General/ administrative expenses - $ 70,000

Interest expense - $ 20,000

Nonoperating income - $ 40,000

Net income - $ 30,000

Other operating revenue - $ 10,000

Patient service revenue - $ 440,000

Purchased clinic services - $ 90,000

Salaries and benefits - $ 150,000