The following information is available for Shamrock Corp. for the year ended December 31, 2022. Other revenues and gains $21,400 Other expenses and losses 3,000 Cost of goods sold 279,000 Sales discounts 3,000 Sales revenue 745,000 Operating expenses 209,000 Sales returns and allowances 8,800 Prepare a multiple-step income statement for Shamrock Corp. The company has a tax rate of 25%.