The following information is available for Juneau Corp. for the year ended December 31, 2010:
Other revenues and gains ...... $ 12,700
Other expenses and losses ....... 2,300
Cost of goods sold ......... 156,000
Operating expenses ........ 186,000
Net sales ............. $552,000
Prepare a multiple-step income statement for Juneau Corp. The company has a tax rate of 30%.