The following selected accounts from Sheridan Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable $258,000 Accumulated depreciation-equipment 757,500 Advertising expense 54,700 Common stock 250,000 Cost of goods sold 1,172,000 Depreciation expense 126,500 Dividends 159,500 Equipment 1,460,000 Freight-out 25,600 Income tax expense 71,500 Insurance expense 23,900 Interest expense 61,600 Interest revenue 31,500 Inventory 99,500 Prepaid expenses 30,200 Rent revenue 25,500 Retained earnings 537,000 Salaries and wages expense 703,000 Sales revenue 2,575,000 Unearned sales revenue 20,000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.)