The following selected accounts from Pharoah Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable $256,000 Accumulated depreciation-equipment 757,000 Advertising expense 55,900 Common stock 240,000 Cost of goods sold 1,166,000 Depreciation expense 122,000 Dividends 142,000 Equipment 1,500,000 Freight-out 25,100 Income tax expense 71,500 Insurance expense 23,600 Interest expense 62,900 Interest revenue 30,000 Inventory 100,000 Prepaid expenses 30,500 Rent revenue 25,400 Retained earnings 542,000 Salaries and wages expense 701,000 Sales revenue 2,573,000 Unearned sales revenue 20,000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.)