The adjusted trial balance at December 31, 2019, included the following expense accounts:
Accounting and legal fees expense			420,000
Advertising expense			360,000
Freight -out/Delivery expense			225,000
Interest expense			180,000
Loss on the sale of long-term investments			90,000
Officers'' salaries expense			540,000
Rent expenses for office space			500,000
Sales salaries and commissions expense			405,000
NOTE: one-half of the rented premises (location) is occupied by the sales department.
Based on the information above, please prepare the Operating section of the Income Statement