The following selected accounts from Ivanhoe Corporation's general ledger are for the year ended December 31, 2025 . Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.) IVANHOE CORPORATION Income Statement Year Ended December 31,2025 Sales Revenue Cost of Goods sold Gross Profit Operating Expenses \begin{tabular}{|l|} \hline Depreclatlon Expense \\ \hline Frelght-Out \\ \hline \end{tabular} Advertlsing Expense Total Operating Expenses v Total Revenues Other Revenue and Gains Rent Revenue 25800