The following information is available for Grouper Corp. for the year ended December 31, 2022: Other revenues and gains $12,800 Sales revenue $523,000 Other expenses and losses 14,500 Operating expenses 183,000 Cost of goods sold 156,000 Sales returns and allowances 42,500 Other comprehensive income 5,900 (a1) Prepare a multiple-step income statement for Grouper Corp. GROUPER CORP. Income Statement $