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Psymon Company, Inc., sells construction equipment. The annual fiscal period ends on December 31. The following adjusted trial balance was created from the general ledger accounts on December 31:

Account Titles	Debits				Credits
Cash	$	46,220
Accounts Receivable		19,600
Inventory		71,000
Property and Equipment		54,000
Accumulated Depreciation					$	22,700
Accounts Payable						32,800
Common Stock						98,000
Retained Earnings, January 1						12,400
Sales Revenue						183,800
Cost of Goods Sold		107,600
Salaries and Wages Expense		18,600
Office Expenses		19,600
Interest Expense		2,400
Income Tax Expense		10,680
Totals	$	349,700			$	349,700
Prepare a multistep income statement that would be used for external reporting purposes. TIP: Some of the accounts listed will appear on the balance sheet rather than the income statement.

PSYMON COMPANY, INC.
Income Statement
For the Year Ended December 31
Sales Revenue	$183,800
Cost of Goods Sold	107,600
Gross Profit	76,200
Salaries and Wages Expense	18,600
Office Expenses	19,600
Income from Operations	38,000
Net Income	$24,920

The blanks are what I'm confused on! The current numbers and categories are correct. Thank you!