The following information is taken from the accounting records of Oriole Corporation, a Canadian public company, for the year ended December 31, 2018.

Accounts receivable		$87,000
Retained earnings, January 1, 2018		265,000
Loss on operation of discontinued operations (before tax)		106,000
Sales revenue		1,211,000
Cost of goods sold		740,000
Selling expenses		127,000
Cash		63,000
Common shares (22,000 common shares outstanding)		220,000
Dividend revenue		17,800
Inventory		130,000
Unearned service revenue		4,500
Land		371,000
Interest expense		18,100
Administrative expenses		164,000
Notes payable (maturity 2023)		199,000
Accounts payable		60,300
Gain on sale of discontinued operations (before tax)		149,000
Depreciation expense		49,700
Loss on sale of equipment (before tax)		11,800

Prepare a multiple-step income statement in good form for Oriole Corporation (earnings per share information is not required).