In its income statement for the year ended December 31, 2025, Sunland Inc. reported the following condensed data. Operating expenses $728,000 Interest revenue $41,000 Cost of goods sold Interest expense Income tax expense 1,264,000 Loss on disposal of plant assets 24,000 77,000 Sales revenue 2,354,000 53,000 Sales discounts 142,000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.) SUNLAND INC. Income Statement For the Year Ended December 31, 2025