The following selected accounts from the Bramble Corp.s general ledger are presented below for the year ended December 31, 2016:

Advertising expense		$ 68,200		Interest revenue		$ 37,200
Common stock		310,000		Inventory		83,080
Cost of goods sold		1,345,400		Rent revenue		29,760
Depreciation expense		155,000		Retained earnings		663,400
Dividends		186,000		Salaries and wages expense		837,000
Freight-out		31,000		Sales discounts		10,540
Income tax expense		86,800		Sales returns and allowances		50,840
Insurance expense		18,600		Sales revenue		2,976,000
Interest expense		86,800

Prepare a multiple-step income statement.