The following selected accounts from the Cullumber Corporation's general ledger are presented below for the year ended December $31,2025$:Advertising expense$$56,000$Interest revenue$$33,000$Common stock$251,000$Inventory$68,000$Cost of goods sold$1,086,000$Rent revenue$24,000$Depreciation expense$126,000$Retained earnings$536,000$Dividends$151,000$Salaries and wages expense$675,000$Freight$-$out$26,000$Sales discounts$8\mathrm{.}800$Income tax expense$71,000$Sales returns and allowances$44,000$Insurance expense$15,000$Sales revenue$2,400,000$Interest expense$70,000$Prepare a multiple$-$step income statement. $($List Other revenue and gains before Other expenses and losses.$)$CULLUMBER CORPORATION