The adjusted trial balance of Pacific Scientific Corporation on December 31, 2013, the end of the companys fiscal year, contained the following income statement items: sales revenue, $2,145; cost of goods sold, $1,330; selling expenses, $160; general and administrative expenses, $150; interest expense, $60; and gain on sale of investments, $95. Income tax expense has not yet been accrued. The income tax rate is 40%. Prepare a multiple-step income statement for 2013. Ignore EPS disclosures.