The selected accounts from the Bramble Corp.s accounting records are presented below for the year ended December 31, 2022:

Advertising expense		$ 70,400		Interest revenue		$ 38,400
Common stock		320,000		Inventory		85,760
Cost of goods sold		1,388,800		Rent revenue		30,720
Depreciation expense		160,000		Retained earnings		684,800
Dividends		192,000		Salaries and wages expense		864,000
Freight-out		32,000		Sales discounts		10,880
Income tax expense		89,600		Sales returns and allowances		52,480
Insurance expense		19,200		Sales revenue		3,072,000
Interest expense		89,600

Prepare a multiple-step income statement.