Reorder the following items to create an income statement with the correct categories and placement. Do the math and make sure everything adds up correctly!

Bad debt expense $ 50,000 $ 100,000 Depreciation expense General/administrative expense $ 80,000 $ Interest expense 20,000 $ Nonoperating income 50,000 $ Net income 40,000 $ O ther operating revenue 20,000 450,000 Patient service revenue $ 100,000 Purchased clinic services $ 160,000 Salaries and benefits