Please, prepare 1 step income statement from the following information and upload file with done task below. IN EXCEL

Sales 320 000

Depreciation 100

Bad Debt Provision ?

Interest revenue 1500

Salaries ?

General and administrative Expense 770

Rent expense 5500

Cost of goods sold 33 000

Utilities 1700

Casualty loss from vandalism 990

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 2% bad debts on its billings.

b) Company sells one of its old manufacturing machinery for 25 000 euro. Machine had 5 years of life. Over the years, the cost of the machinery was being depreciated on the company's accounting records (22 000) euro.

c) Company in 2014 has totally 44 000 euro expenses for salaries. In 2015 salaries increased 5 %