The following information for ZHOU Co. is for the Month Ended January 31, 2018.

Sales revenue, $370,000, Sales returns and allowances, $20,000, Sales discounts, 8,000, Cost of goods sold, 212,000, Salaries and wages expense, 60,000, Rent expense, 32,000, Insurance expense, 12,000, Freight-out, 7,000, interest expense, 500, investment dividend income, 1500, Income taxes are 40%.

1. Prepare a multiple income statement in good GAAP form