multi step income statement

Nicholas Company had the following Adjusted Trial Balance for the month ended May 31, 2016 \begin{tabular}{|c|c|c|} \hline Nicholas Ram, Capital & & 394,350 \\ \hline Nicholas Ram, Drawings & 4,000 & \\ \hline Sales Revenue & & 265,800 \\ \hline Sales Discounts & 624 & \\ \hline Sales Returns and Allowances & 4,500 & \\ \hline Purchases & 148,000 & \\ \hline Purchases Discounts & & 3,916 \\ \hline Purchases Returns and Allowances & & 8,400 \\ \hline Freight-in & 2,010 & \\ \hline Salaries Expense & 35,100 & \\ \hline Utilities Expense & 8,000 & \\ \hline Repair Supplies Expense & 870 & \\ \hline Postage Expense & 360 & \\ \hline Rent Expense & 13,000 & \\ \hline Depreciation Expense, Delivery Truck & 750 & \\ \hline Depreciation Expense, Forklift & 600 & \\ \hline Office Supplies Expense & 1,400 & \\ \hline Insurance Expense & 267 & \\ \hline Cash Short \& Over & 270 & \\ \hline Interest Expense & 3,300 & \\ \hline Interest Revenue & & 4,500 \\ \hline Totals & $897,766 & $897,766 \\ \hline \end{tabular}