The following selected accounts from Carla Vista Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable Accumulated depreciation-equipment Advertising expense Common stock Cost of goods sold Depreciation expense Dividends Equipment Freight-out Income tax expense Insurance expense Interest expense Interest revenue Inventory $275,000 763,000 54,200 245,000 1,158,000 134,000 155,000 1,500,000 25,300 70,000 23,800 61,700 33,000 96,500

Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.) The following selected accounts from Carla Vista Corporation's general ledger are for the year ended December 31,2025