The following selected accounts from Carla Vista Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable $275,000 Accumulated depreciation-equipment 763,000 Advertising expense 54,200 Common stock 245,000 Cost of goods sold 1,158,000 Depreciation expense 134,000 Dividends 155,000 Equipment 1,500,000 Freight-out 25,300 Income tax expense 70,000 Insurance expense 23,800 Interest expense 61,700 Interest revenue 33,000 Inventory 96,500 Prepaid expenses 31,000 Rent revenue 24,500 Retained earnings 540,000 Salaries and wages expense 700,000 Sales revenue 2,580,000 Unearned sales revenue 20,000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.)