The adjusted trial balance of Crane Company included the following selected accounts: Debit Credit Sales Revenue $639,000 Sales Returns and Allowances $60,000 Sales Discounts 9,900 Cost of Goods Sold 407,000 Freight-Out 3,000 Advertising Expense 13,300 Interest Expense 20,400 Salaries and Wages Expense 88,000 Utilities Expense 24,000 Depreciation Expense 4,000 Interest Revenue 25,800 Use the above information to prepare a multiple-step income statement for the year ended December 31, 2022. (List other revenues before other expenses.)