The following accounts have been taken from Andrew's Corporation's general ledger as of December 31, 2017. All data are shown before tax. The income tax rate is 40%.

Sales revenue	$195,000
Interest revenue	10,000
Interest expense	8,000
Gain on sale of equipment	22,000
Cost of goods sold	85,000
Operating expenses	65,000
Operating income from
discontinued operations	50,000
Loss on disposal of
discontinued operations	30,000

Prepare a multi-step income statement for the year ended December 31, 2017.