The following accounts are taken from the accounting records of Dory Company at December 31, 2015 after adjustments:

Sales revenue	$250,000
Sales salaries expense	14,000
Administrative salaries expense	15,000
Depreciation expense: equipment	8,000
Purchases	160,000
Sales returns	1,000
Purchases returns	2,000
Freight-in	10,000
Inventory, 1/1/15	80,000
Retained earnings, 1/1/15	60,000

In addition, the following information is available:

	The inventory on December 31, 2015, was $75,000.
	Ten thousand shares of common stock were outstanding during the entire year. Dory paid dividends of $1.00 per share.
	At the end of October, Dory sold its unprofitable restaurant component. From January through October, the component had incurred an operating loss (pretax) of $14,000. The sale was made at a loss (pretax) of $8,000.
	The applicable tax rate is 30%.

Required: Prepare a 2015 multiple-step income statement for the Dory Company.