The following information is available for Splish Brothers Corp. for the year ended December 31, 2022.

Other revenues and gains		$23,600
Other expenses and losses		4,000
Cost of goods sold		291,000
Sales discounts		4,800
Sales revenue		759,000
Operating expenses		220,000
Sales returns and allowances		10,600

Prepare a multiple-step income statement for Splish Brothers Corp. The company has a tax rate of 25%.