Income statement. Please help me to find "Salaries and Wages Expense."

Problem 5-5A Z] Your answer is partially correct. Try again. An inexperienced accountant prepared this condensed income statement for Wildhorse Co., a retail firm that has been in business for a number of years. WILDHORSE CO. Income Statement For the Year Ended December 31, 2017 Revenues Net sales Other revenues Cost of goods sold Gross profit Operating expenses Selling expenses Administrative expenses Net earnings 25,840 677,100 385,740 132,980 125,560 258,540 $128,100 As an experienced, knowledgeable accountant, you review the statement and determine the following facts. 4. Net sales consist of sales $1,111,420, less freight-out on merchandise sold $40,250, and sales returns and allowances $34,160. Other revenues consist of sales discounts $21,g50 and rent revenue $4,880. Selling expenses consist of salespersons' salaries 97,600; depreciation on equipment $12,200; advertising $15,850; and sales commissions $7,320. The commissions represent commissions paid. At December 31, $3,660 of commissions have been earned by salespersons but have not been paid. All compensation should be recorded as Salaries and Wages Expense. Administrative expenses consist of office salaries $57,340; dividends $21,960; utilities $14,640; interest expense $2,440; and rent expense $2g,280, which includes prepayments totaling $7,320 for the first quarter of 2018. Prepare a correct detailed multiple-step income statement. Assume a 25% tax rate. (List other revenues before other expenses. Round answers to O decimal places, e.g. 5,125.)