The following information was taken from the adjusted trial balance of Rocky Corporation at December 31, 2018. All accounts have normal balances.

Accounts payable	$62,400
Accounts receivable	22,440
Accumulated depreciationBuilding	53,880
Advertising expense	46,200
Building	690,000
Cash	102,000
Common shares	501,000
Cost of goods sold	492,600
Depreciation expense	14,400
Freight out	26,400
Interest expense	6,840
Interest revenue	2,400
Rental revenue	7,200
Retained earnings, Jan 1	185,760
Salaries expense	305,400
Salaries payable	6,240
Sales	958,200
Sales discounts	9,840
Sales returns and allowances	34,800
Utilities expense	11,040

REQUIRED: Use the above information to prepare a multiple-step income statement for the year ended December 31, 2018. A form is provided on the following page.