The following selected accounts from Crane Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable $252,000 Accumulated depreciation-equipment 769,500 Advertising expense 55,900 Common stock 270,000 Cost of goods sold 1,170,000 Depreciation expense 130,500 Dividends 156.500 Equipment 1,430,000 Freight-out 24,300 Income tax expense 72,000 Insurance expense 23,500 Interest expense 61,400 Interest revenue 31,000 Inventory 96,000 Prepaid expenses 30,100 Rent revenue 24,000 Retained earnings 531,000 Salaries and wages expense 700,000 Sales revenue 2,571,000 Unearned sales revenue 20,000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.)