The following selected accounts from the Ivanhoe Corporation's general ledger are presented below for the year ended December 31, 2025: Advertising expense $ 57,000 Interest revenue $ 34,000 Common stock 252,000 Inventory 69,000 Cost of goods sold 1,087,000 Rent revenue 24,000 Depreciation expense 127,000 Retained earnings 537,000 Dividends 152,000 Salaries and wages expense 676,000 Freight-out 27,000 Sales discounts 8,700 Income tax expense 72,000 Sales returns and allowances 45,000 Insurance expense 15,000 Sales revenue 2,401,000 Interest expense 71,000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses.)