The following information is available for Vogt Corp. for the year ended December 31, 2014:

Other revenues and gains	$12,700	Sales revenue	$592,000
Other expenses and losses	13,300	Operating expenses	186,000
Cost of goods sold	156,000	Sales returns and allowances	40,000

Prepare a multiple-step income statement for Vogt Corp. The company has a tax rate of 30%.