In its income statement for the year ended December 31, 2025, Pharoah Inc. reported the following condensed data. Operating expenses $726,000 Interest revenue $39,000 Cost of goods sold 1,262,000 Loss on disposal of plant assets 23,000 Interest expense 75,000 Sales revenue 2,339,000 Income tax expense 51,000 Sales discounts 135.000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses)