The following information is available for Martinez Corp. for the year ended December 31, 2022: Other revenues and gains Other expenses and losses Cost of goods sold Other comprehensive income $9,100 15,300 245,500 5,600 Sales revenue Operating expenses Sales returns and allowances $653,800 242,800 40,000

The following information is available for Martinez Corp, for the year ended December 31, 2022: The following information is available for Martinez Corp, for the year ended December 31, 2022