The following income statement items appeared on the adjusted trial balance of Schembri Manufacturing Corporations for the year ended December 31, 20X1 ($ in 000s):

Sales revenue: $15,300

Cost of goods sold: $6,200

Selling expenses: $1,300

General and administrative expenses: $800

Interest revenue: $85

Interest expense: $180

Income taxes have not yet been recorded. The company's income tax rate is 40% on all items of income or loss. These revenue and expense items appear in the company's income statement every year. The company's controller, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during 20X1 ($ in 000s). All transactions are material in amount.

1. Investments were sold during the year at a loss of $220.

2. One of the company's factories was closed during the year. Restructuring costs incurred were $1,200.

3. During the year, Schembri completed the sale of one of its operating divisions that qualifies as a component of the entity according to GAAP. The division had incurred a loss from operations of $560 in 20X1 prior to the sale, and its assets were sold at a gain of $1,400.

4. Foreign currency translation losses for the year totaled $240.

pepare a 20X1 multiple-step income statement for Schembri, ignoring EPS disclosures.