How come the answer of net come is 28,000 - can I know the answer in more details

3.Deloy Company gathered the following condensed data for the year ended December 31, 2016(4 marks) Cost of goods sold S 690,000 Net sales 1,250,000 Administrative expenses 234,000 Interest expense 58,000 Dividend revenue 38,000 Loss from employee strike 233,000 Selling expenses 45,000 You are required to prepare multi step income statement for the year ended December 31, 2016