Wolford Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the companys fiscal year on November 30, 2017, these accounts appeared in its adjusted trial balance.

Accounts Payable		$ 38,056
Accounts Receivable		24,424
Accumulated DepreciationEquipment		96,560
Cash		11,360
Common Stock		49,700
Cost of Goods Sold		872,306
Freight-Out		8,804
Equipment		222,940
Depreciation Expense		19,170
Dividends		17,040
Gain on Disposal of Plant Assets		2,840
Income Tax Expense		14,200
Insurance Expense		12,780
Interest Expense		7,100
Inventory		37,204
Notes Payable		61,770
Prepaid Insurance		8,520
Advertising Expense		47,570
Rent Expense		48,280
Retained Earnings		20,164
Salaries and Wages Expense		166,140
Sales Revenue		1,283,680
Salaries and Wages Payable		8,520
Sales Returns and Allowances		28,400
Utilities Expense		15,052

Prepare a multiple-step income statement. (List other revenues before other expenses.)