Where in a multiple-step income statement would each of the following items be reported?
(a) Purchase discounts
(b) Gain on early retirement of debt
(c) Interest revenue
(d) Loss on sale of equipment
(e) Casualty loss from hurricane
(f) Sales commissions
(g) Loss on disposal of business component
(h) Income tax expense
(i) Gain on sale of land
(j) Sales discounts
(k) Loss from long-term investments written off as worthless
(l) Direct labor cost
(m) Vacation pay of office employees
(n) Ending inventory