Presented below is information for Cullumber Company for the month of January $2022$

Cost of goods sold

$$211843$

Rent experise

$$30$:$000$

Freight$-$out

Insurance expense

$6\mathrm{.}000$

$13,000$

Sales discounts

Sales returns and allowances

Sales reversie

$7,000$

Salaries and wages expense

$55\mathrm{.}000$

$375\mathrm{.}000$

$19/000$

Prepare a multiple$-$step income statement. $($If there is a net loss then enter the amount using either a negotive sign preceding the number eg $45$ or parentheses eg$.(45))$