The following information is available for Ivanhoe Corporation for the year ended December $31,2022$ : sales revenue $$795,000,$ other revenues and gains $$96,000,$ operating expenses $$107,000,$ cost of goods sold $$469,000,$ other expenses and losses $$32,000,$ and preferred stock dividends $$39,950.$ The company's tax rate was $20\%,$ and it had $60,000$ common shares outstanding during the entire year.

$($a$)$

Your answer is partially correct.

Prepare a corporate income statement. $($List other revenues before other expenses.$)$