Just need help finding the income before income taxes and net income

Also could you please explain how to find these

Thanks!

Total Operating Expenses 859000 i Income From Operations 413100 Other Revenues and Gains Interest Revenue 24000 Rent Revenue 24000 48000 Other Expenses and Losses Interest Expense 61000 i Income before Income Taxes Income Tax Expense 61000 Net Income /(Loss) The following selected accounts from the Skysong, Inc.'s general ledger are presented below for the year ended December 31, 2022: Advertising expense $ 46,000 Interest revenue $ 24,000 Tise Common stock 241,000 Inventory 58,000 Cost of goods sold 1,076,000 Rent revenue 24,000 Depreciation expense 116,000 Retained earnings 526,000 Dividends 141,000 Salaries and wages expense 666,000 Freight-out 16,000 Sales discounts 7,900 Income tax expense 61,000 Sales returns and allowances 35,000 Insurance expense 15,000 Sales revenue 2,391,000 Interest expense 61,000 Prepare a multiple-step income statement