The following information is available for Vogt Corp. for the year ended December 31, 2014: Other revenues and gains $14,400 Sales revenue $632,000 Other expenses and losses 15,100 Operating expenses 188,300 Cost of goods sold 199,100 Sales returns and allowances 39,900 Prepare a multiple-step income statement for Vogt Corp. The company has a tax rate of 30%. VOGT CORP. Income Statement For the Year Ended December 31, 2014