what is the net income please explain the answer

Prepare a multiple-step income statement. \begin{tabular}{|c|c|c|} \hline Total selling expenses & & 26,900 \\ \hline \multicolumn{3}{|l|}{ General and administrative expenses } \\ \hline Office salaries expense & 31,400 & \\ \hline Depreciation expense - Office copier & 470 & 50 \\ \hline Insurance expense & 1,250 & \\ \hline Office supplies expense & 720 & \\ \hline Total general and administrative expenses & & 33,840 \\ \hline Total expenses & & 60,740 \\ \hline Income from operations & & 52,060 \\ \hline \multicolumn{3}{|l|}{ Other revenues, gains, expenses \& losses } \\ \hline Gain on sale of equipment & 6,160 & \\ \hline Interest revenue & 650 & \\ \hline Total other revenues, gains, expenses \& losses & & 6,810 \\ \hline Net income & & 52,060 \\ \hline \end{tabular}