Using the accounts listed below prepare a multi step income statement for Roger Company Inc
for the year ended 12/31/14
COGS		560,000
Interest expense		4,000
Cummulative effect of change in accounting		35,000
Marketing expense		25,000
Dividends		1,400
Selling expense		36,000
Loss from Discontinued Operations		(29,000)
General & Administrative expenses		10,000
Net Sales		800,000
Extraordinary loss		(57,000)
Taxes		22,000