The selected accounts from the Culver Corporations accounting records are presented below for the year ended December 31, 2022:

Advertising expense		$ 63,800		Interest revenue		$ 34,800
Common stock		290,000		Inventory		77,720
Cost of goods sold		1,258,600		Rent revenue		27,840
Depreciation expense		145,000		Retained earnings		620,600
Dividends		174,000		Salaries and wages expense		783,000
Freight-out		29,000		Sales discounts		9,860
Income tax expense		81,200		Sales returns and allowances		47,560
Insurance expense		17,400		Sales revenue		2,784,000
Interest expense		81,200

Prepare a multiple-step income statement.