The following information is available for Sheffield Corp. for the year ended December 31, 2022: Other revenues and gains $ 12,100 Sales revenue $ 677,700 Other expenses and losses 13,200 Operating expenses 195,700 Cost of goods sold 236,400 Sales returns and allowances 40,000 Other comprehensive income 5,000 Sheffield Corp. Income Statement For the Year Ended December 31, 2022 ales Sales Revenue $ 757000 255 : $ $ Sheffield Corp. Comprehensive Income Statement $ $ ta