Use the following single$-$step income statement of Carla Vista Company to prepare a multiple step version. $($List other revenues and gains before other expenses and losses.$)$

$\backslash$table$[[\backslash$table$[[$Carla Vista Company$],[$Income Statement$],[$For the Year Ended December $31,2025]]],[$Net sales,$$136,000,],[$Gain on the sale of investments,$2,900,$$$138,900$