The following selected accounts from Cullumber Corporation's general ledger are for the year ended December 31, 2025.

The following selected accounts from Cullumber Corporation's general ledger are for the year ended December 31,2025. InsuranceexpenseInterestexpenseInterestrevenueInventoryPrepaidexpensesRentrevenueRetainedearningsSalariesandwagesexpenseSalesrevenueUnearnedsalesrevenue24,00061,20032,50096,50032,00024,800538,000706,0002,580,00018,500 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.)