The following information is available from Gordon Corp for the Year ended December 31, 2022. Sales Revenue $622,000 Sales Returns and Allowances $36,000 Sales Discounts $47,000 Cost of Goods Sold $357,000 Operating Expenses $166,000 Other Revenues and Gains $38,000 Other Expenses and Losses $14,000

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