Create a multi step income statement using the following information:

1) The cost of inventory sold to customer 2) Advertising expenses 3) Administrative salary expenses 4) Issued common stock 5) Interest income 6) Insurance expense 7) Research and development costs 8) Dividends paid 9) Tax expense 10) Rent expense 11) Loss from closing 1 out of 6 shops (Restructuring) 12) Accrued expenses 13) Sales price of goods provided to customers 14) Loss on the sale of a building 15) Gain that is both unusual and infrequent $220,000 $ 25,000 $ 80,000 $ 75,000 $ 10,000 $ 4,000 $ 22,000 $ 15,000 35% $ 12,000 $ 8,000 $ 11,000 $450,000 $ 26,000 $ 90,000