The following selected accounts from the Sandhill Corporation's general ledger are presented below for the year ended December 31, 2025: Advertising expense Common stock Cost of goods sold Depreciation expense Dividends Freight-out Income tax expense Insurance expense Interest expense $51,000 246,000 1,081,000 121,000 146,000 21,000 66,000 15,000 66,000 Interest revenue Inventory Rent revenue Retained earnings Salaries and wages expense Sales discounts Sales returns and allowances Sales revenue $ 29,000 63,000 24,000 531,000 671,000 8,300 40,000 2,396,000 Prepare a multiple-step income statement. (List Other revenue and gains before Other expenses and losses)