What is total revenues and gains if you prepare from the following information one step income statement?

Sales 1 840 000

Losses 800

Utilities 2500

Depreciation 7000

Bad Debt Provision?

Interest revenue 5700

Interest expense 800

Salaries 143 000

Cost of Goods sold 124 000

Rent expense 6500

Gains?

Additional information:

a) Company has issued invoices for a total of 150 000 euro to its customers in a given month, and has a historical experience of 3% bad debts on its billings.

b) Company sells one of its track for 25000 euro because it is not an organization that deals in the buying and selling of vehicles, the sale of the track is outside of its primary activities. Over the years, the cost of the track was being depreciated on the company's accounting records (25000) euro.