Please, prepare multi step income statement from the following information.

Interest revenue 2700

Gains?

Interest exp. 800

Losses (from secondary activities) 1700

Salaries 112 000

Sales rev. 335 000

Sales discounts 5 000

Cost of goods sold 75 000

Rent exp. 9000

Sales returns and allowances 15 000

Utilities 3700

Bad debt provision?

Additional information:

a) In 2014 Company has issued invoices for a total of 70 000 euro to its customers in a given month, and has a historical experience of 4% bad debts on its billings.

b) In 2014 Company sells one of the cars of the company for 11 500 euro. Over the years, the cost of the car was being depreciated on the company's accounting records (8000) euro.