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

Other revenues and gains $13,900

Sales revenue $671,100

Other expenses and losses 15,100

Operating expenses 200,100

Cost of goods sold 211,900

Sales returns and allowances 38,100

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