The following information is available for Blue Corp. for the year ended December 31, 2022: Other revenues and gains. $11,100 Sales revenue $616,000 Other expenses and losses 14,000 Operating expenses 197,000 Cost of goods sold 164,000 Sales returns and allowances 40,000 Prepare a multiple-step income statement for Blue Corp. (List other revenues before other expenses. Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) BLUECORP. Income Statement