In its income statement for the year ended December 31, 2017, Pharoah Company reported the following condensed data.

Salaries and wages expenses		$860,250		Loss on disposal of plant assets		$ 154,475
Cost of goods sold		1,825,950		Sales revenue		4,088,500
Interest expense		131,350		Income tax expense		46,250
Interest revenue		120,250		Sales discounts		296,000
Depreciation expense		573,500		Utilities expense		203,500

Prepare a multiple-step income statement. (List other revenues before other expenses.)

Need help with income before income taxes and the net income, thanks.

Sales Revenue 4088500 Less1Sales Discounts 296000 Net Sales 3792500 Cost of Goods Sold 1825950 Gross Profit 1966550 Operating Expenses 860250 Salaries and Wages Exp Depreciation Expense Utilities Expense 573500 203500 Total Operating Expenses 1637250 Income From Operations 329300 Other Revenues and Gains Interest Revenue 120250 Other Expenses and Losses Interest Expense 131350 Loss on Disposal of Plar 154475 285825