The following Information is available for Norman Corporation for the year ended December 31, 2017: Sales revenue other revenues and gains $98,000, operating expenses $103,000, cost of goods sold $467,000, other expenses and losses $30,000, and preferred stock dividends $26, 300. The company's tax rate was 25%, and it had 55,000 shares outstanding during the entire year. Prepare a corporate income statements. (List other revenues before other expenses.)