The trial balance of Bramble Inc. for the year ended September $30,2024,$ prior to recording of tax

expenses, but after all other adjustments, is as follows. All accounts are their normal balance

$($debit or credit$).$ Bramble has a tax rate of $30\%$

Accounts payable $$98,000$

Accounts receivable $49,000$

Cash $74,000$

Cash dividends $7,300$

Common shares $39,000$

Cost of goods sold $179,000$

Dividends payable $4,200$

Interest expense $4,900$

Inventory $129,000$

Operating expenses $91,000$

Preferred shares $26,500$

Retained earnings, beginning balance $19,500$

Sales revenue $326,000$

Income taxes payable $100$

Salaries payable $20,900$

Prepare the income statement