The accountant of Coronado Shoe Co. has compiled the following information from the company's records as a basis for an income statement for the year ended December 31, 2025. Rent revenue $31,100 Interest expense 20,100 Market appreciation on land above cost 33,100 Salaries and wages expense (selling) 116,900 Supplies (selling) 19,700 Income tax 25,200 Salaries and wages expense (administrative) 138.000 Other administrative expenses 53,800 Cost of goods sold 498,100 Net sales 982.100 Depreciation on plant assets (70% selling, 30% administrative) 67,100 Activar Windows Vea Configuracion para Cash dividends declared 18,100