In its income statement for the year ended december 31,2022, Sunland Company reported the following condensed data

operating expenses $722,000, Cost of goods sold 1,257,000, interest expense 72000, income tax expense 46,000 loss on disposal of plant assets 18,000, other comprehensive income (net of 1,200 tax) 8,400

a) Prepare a multiple step income statement

b)