Sage Corporation had income before income taxes of $197,600 in 2020. Sage's current income tax expense is $52,100, and deferred income tax expense is $28,100. Prepare Sage's 2020 income statement, beginning with "Income before income taxes". (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45).) Sage Corporation Income Statement (Partial)