How do I calculate the Income before Income Taxes and the Net Income/ (loss) on a multi step income statement

Income Statement For the Year Ended December 31, 2017 Sales Sales Revenue 2431000 less | Sales Discounts 176000 $12,255,00) Net Sales Cost of Goods Sold 1085700 Gross Profit 1169300 Operating Expenses Salaries and Wages Expense 511500 Utilities Expense 121000 Depreciation Expense 341000 Total Operating Expenses 973500 Income From Operations 195800 Other Revenues and Gains Interest Revenue 71500 Other Expenses and Losses Interest Expense 78100 Loss on Disposal of Plant Assets 91850 169950 Income Before Income Taxes Income Tax Expense 27500 Net Income /(Loss)