1.Please help me with the steps of beginning my multiple step income statement to get the gross profit. The information to get the gross profit is:

Sales Rev 13,030,240

Purchase discount taken 428,500

Sales returns and allowances 935,779

Sales Discounts 233,945

COGS 7,751,344

2.Do I then list all the operating expenses and subtract that number from the gross profit to get the operating income?

3.For the third section of the income statement-Other Income/Expenses, I know Interest Rev, Gain on Sale of Asset, Interest Expense go under this section; however, would loss on a write-down of inventory go under this category? Also, is the interest expense always a credit?

Thank you