In its income statement for the year ended December 31st 2025 Lambard Inc. reported the following condensed data.

Operating expenses: 727000 Interest Revenue: 40000

Cost of goods sold: 1263000 Loss on disposal of Plant assets: 17000

Interest Expense: 78000 Sales Revenue: 2352000

Income tax expense: 52000 Sales Discounts: 140000

Prepare a multistep income statement. ( List other revenue and gains before other expenses and losses )