On December 31,2024, when its Allowance for Doubtful Accounts had a debit balance of $1,447, Cullumber Co. estimates that 8% of its accounts receivable balance of $80,400 will become uncollectible and records the necessary adjustment to Allowance for Doubtful Accounts. On May 11, 2025, Cullumber Co. determined that B. Jared's account was uncollectible and wrote off $1,285, On June 12, 2025 , Jared paid the amount previously written off. Use the following single-step income statement of Oriole Company to prepace a multiple step version. (List other revenues and gains before other axpenses and losses.)