i didn't got the answer of the second question ivanhoe ltd. one please gibe me answer that question.

Ivanhoe Ltd, is a Canadian private company following ASPE. Following are the partial trial balances for Ivanhoe as at December 31 : During 2024, Ivanhoe collected $383,000 in cash from its customers. Ivanhoe also paid out cash of $146,000 for salaries and wages. $60,000 for income taxes, $38,000 for insurance, and $25,900 for interest. Prepare a single-step income statement for Ivanhoe Ltd. for the year ended December 31, 2024. Ivanhoe Ltd. Income Statement $