The following information is available for Belin Corp. for the year ended December $31,2022$: Other revenues and gains $$12,700,$ Other expenses and losses $$13,300,$ cost of goods sold $$156,000,$ Sales revenue $592,000,$ Operating expenses $$186,000,$ Sales returns and allowances $$40,000.$ Prepare a multiple$-$step income statement for Belin Corp.