The first picture is the question, the second two pictures are the Prepare an income statement on the basis of nature of expense, using a single-step format. I'm only missing the bottom number for this one.

The last two pictures are Prepare an income statement on a functional basis in a multiple-step format. (Loss amounts should be indicated by a minus sign.)

Additional information: - Functional costs do not include depreciation or employee costs. - Depreciation expense pertains 50% to warehousing cost, 35% to administrative costs, and 15% to distribution expense. - Employee wages, salaries, and benefits pertain 25% to warehousing and merchandising. 40% to administrative costs, and 35% to distribution expense. - The company's income tax rate is 25%. Assume that the tax rate pertains to all elements of revenue, expense, gain, and loss. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Revenues and gains: } \\ \hline Sales revenue, net & 0 & & $619.0000 \\ \hline Rent revenue & 0 & & 5.0000 \\ \hline Investment revenue & 0 & & 4.0000 \\ \hline Total revenues and gains & & & 628.000 \\ \hline \multicolumn{4}{|l|}{ Expenses and losses: } \\ \hline \multicolumn{4}{|l|}{ Operating and administrative expenses: } \\ \hline Cost of merchandise sold & Os & \$ 112,000O & \\ \hline Employee wages, salaries, and benefts & & 110,0000 & \\ \hline Depreciation expense & 0 & 60,0000 & \\ \hline Distribution expenses & 0 & 116,000% & \\ \hline General and administrative expenses & 0 & 56,0000 & \\ \hline Inventory warehousing cost & 0 & 30,000 & \\ \hline \multicolumn{4}{|l|}{ Other expenses and losses: } \\ \hline Fire loss & 0 & 30,0000 & \\ \hline Loss on sale of noncurrent assets & 0 & 14,0000 & \\ \hline Interest expense & 0 & 7,0000 & \\ \hline Income tax expense & 0 & 23.2500 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Operating and administrative expenses: } \\ \hline Cost of merchandise sold & O & $112,0000 & \\ \hline Employee wages, salaries, and benefits & 0 & 110,000 & \\ \hline Deprecistion expense & 0 & 60,000 & \\ \hline Distribution expenses & & 116,000 & \\ \hline General and administrative expenses & ? & 56,0000 & \\ \hline Imventory warehousing cost & & 30,000 & \\ \hline \multicolumn{4}{|l|}{ Other expenses and losses: } \\ \hline Fire loss & ? & 30,000 & \\ \hline Loss on sale of noncurrent assets & & 14,0000 & \\ \hline Interest expense & 0 & 7,0000 & \\ \hline Income tax expense & O & 23.2500 & \\ \hline Total expenses and losses & & & 558.250 \\ \hline Earnings from continuing operations & & & 69.7500 \\ \hline \multicolumn{4}{|l|}{ Gain (loss) on discontinued operation } \\ \hline Net income and comprehensive income & & & $69,750 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Iotal operaong and admunistratve expenses & & & 1/2,000 \\ \hline Income from operations & & & (165,000) \\ \hline \multicolumn{4}{|l|}{ Oener revenues and gains: } \\ \hline Rent revenue & $5,0000 & & \\ \hline \multirow[t]{2}{*}{ Imvestment revenue } & 4,0000 & & \\ \hline & & 9,000 & \\ \hline \multicolumn{4}{|l|}{ Oener expenses and losses: } \\ \hline Interest expense & 7,0000 & & \\ \hline \multirow[t]{2}{*}{ Fire loss } & 30,0000 & & \\ \hline & & 37,000 & 28,000 \\ \hline Income before income tax & & & (193,000) \\ \hline Income before discontinued operation & & & (193,000) \\ \hline Net income and comprehensive income & & & 5(193,000) \\ \hline \end{tabular} Additional information: - Functional costs do not include depreciation or employee costs. - Depreciation expense pertains 50% to warehousing cost, 35% to administrative costs, and 15% to distribution expense. - Employee wages, salaries, and benefits pertain 25% to warehousing and merchandising. 40% to administrative costs, and 35% to distribution expense. - The company's income tax rate is 25%. Assume that the tax rate pertains to all elements of revenue, expense, gain, and loss. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Revenues and gains: } \\ \hline Sales revenue, net & 0 & & $619.0000 \\ \hline Rent revenue & 0 & & 5.0000 \\ \hline Investment revenue & 0 & & 4.0000 \\ \hline Total revenues and gains & & & 628.000 \\ \hline \multicolumn{4}{|l|}{ Expenses and losses: } \\ \hline \multicolumn{4}{|l|}{ Operating and administrative expenses: } \\ \hline Cost of merchandise sold & Os & \$ 112,000O & \\ \hline Employee wages, salaries, and benefts & & 110,0000 & \\ \hline Depreciation expense & 0 & 60,0000 & \\ \hline Distribution expenses & 0 & 116,000% & \\ \hline General and administrative expenses & 0 & 56,0000 & \\ \hline Inventory warehousing cost & 0 & 30,000 & \\ \hline \multicolumn{4}{|l|}{ Other expenses and losses: } \\ \hline Fire loss & 0 & 30,0000 & \\ \hline Loss on sale of noncurrent assets & 0 & 14,0000 & \\ \hline Interest expense & 0 & 7,0000 & \\ \hline Income tax expense & 0 & 23.2500 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Operating and administrative expenses: } \\ \hline Cost of merchandise sold & O & $112,0000 & \\ \hline Employee wages, salaries, and benefits & 0 & 110,000 & \\ \hline Deprecistion expense & 0 & 60,000 & \\ \hline Distribution expenses & & 116,000 & \\ \hline General and administrative expenses & ? & 56,0000 & \\ \hline Imventory warehousing cost & & 30,000 & \\ \hline \multicolumn{4}{|l|}{ Other expenses and losses: } \\ \hline Fire loss & ? & 30,000 & \\ \hline Loss on sale of noncurrent assets & & 14,0000 & \\ \hline Interest expense & 0 & 7,0000 & \\ \hline Income tax expense & O & 23.2500 & \\ \hline Total expenses and losses & & & 558.250 \\ \hline Earnings from continuing operations & & & 69.7500 \\ \hline \multicolumn{4}{|l|}{ Gain (loss) on discontinued operation } \\ \hline Net income and comprehensive income & & & $69,750 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Iotal operaong and admunistratve expenses & & & 1/2,000 \\ \hline Income from operations & & & (165,000) \\ \hline \multicolumn{4}{|l|}{ Oener revenues and gains: } \\ \hline Rent revenue & $5,0000 & & \\ \hline \multirow[t]{2}{*}{ Imvestment revenue } & 4,0000 & & \\ \hline & & 9,000 & \\ \hline \multicolumn{4}{|l|}{ Oener expenses and losses: } \\ \hline Interest expense & 7,0000 & & \\ \hline \multirow[t]{2}{*}{ Fire loss } & 30,0000 & & \\ \hline & & 37,000 & 28,000 \\ \hline Income before income tax & & & (193,000) \\ \hline Income before discontinued operation & & & (193,000) \\ \hline Net income and comprehensive income & & & 5(193,000) \\ \hline \end{tabular}