presented Below is information related to pharoah corp. for the year 2023 pharoah is canadian public company

Account	balance
NET sales	2535000
COGS	1560000
Gain from disposal of component of business	390000
Loss from operations of discontinued component of business	312000
effect on prior years of changes in accounting principle	286000
Dividend Declared	156000
depreciation expense ommitted in 2021	136500
selling expenses	123500
write of goodwill due to impairment	97500
administrative expense	91000
Interest expense	58500
dividend revenue	39000
interest revenue	26000

Additinal information

Assume the 250000 shares of common stock were outstanding during 2023 the tax rate is 30% on all items

A. prepare in good form an income statement for the year in multi step format