The adjusted trial balance of McCoy Company included the following selected accounts:
Debit Credit
Sales Revenue 50,000
Sales Returns and Allowances 9,500
Cost of Goods Sold 396,000
Freight-Out 2,000
Advertising Expense 15,000
Interest Expense 19,000
Salaries and Wages Expense 84,000
Utilities Expense 23,000
Depreciation Expense 3,500
Interest Revenue 25,000
(A) Use the above information to prepare a multi-step income statement for the year ended December 31, 2014. (List other revenues before other expenses)