Question $25$ of $27$

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The adjusted trial balance of Oriole Supply Company included the following selected accounts:

$\backslash$table$[[,$Debit,Credit$],[$Sales Revenue,,$$644,000],[$Sales Returns and Allowances,$$52,000,],[$Sales Discounts,$10,000,],[$Cost of Goods Sold,$389,940,],[$Freight$-$Out,$2,900,],[$Advertising Expense,$19,200,],[$Interest Expense,$21,700,],[$Salaries and Wages Expense,$85,000,],[$Utilities Expense,$24,000,],[$Depreciation Expense,$3,900,],[$Interest Revenue,,$22,840]]$

$($a$)$

Use the above information to prepare a multiple$-$step income statement for the year ended December $31,2025.($List other revenues before other expenses.$)$