The adjusted trial balance of Nick Company contained the following information:

		Debit		Credit
Sales Revenue				$570,000
Sales Returns and Allowances		$15,000
Sales Discounts		7,000
Cost of Goods Sold		323,000
Freight-Out		2,000
Advertising Expense		15,000
Interest Expense		18,000
Salaries and Wages Expense		85,000
Utilities Expense		28,000
Depreciation Expense		7,000
Interest Revenue				27,000

Use the above information to prepare a multiple-step income statement for the year ended December 31, 2015 NICK COMPANY Income Statement