The following is a partial trial balance for the Green Star Corporation as of December 31, 2024: Account Title Debits Credits Sales revenue $ 1,800,000 Interest revenue 43,000 Gain on sale of investments 63,000 Cost of goods sold $ 820,000 Selling expenses 225,000 General and administrative expenses 88,000 Interest expense 53,000 Income tax expense 143,000

1. Prepare a single-step income statement by inserting the amounts above into the appropriate section.
2. Prepare a multiple-step income statement by inserting the amounts above into the appropriate section.