For Smith Company, the following information is available: Sales $2,686,000 Cost of goods sold 2,200,000 Operating Expense 432,000 Interest revenue 18,000 Interest expense 24,000 Income tax expense 12,000 5. In Smith's multiple-step income statement, "income before income tax" should be reported at $72,000. $48,000 $36,000. $54,000. 6. In Smith's multiple-step income statement, "net income" should be reported at $72,000 $36,000 $54,000. $48,000