On its 200 4financial accounting income statement, the green corp reported " net operating income of 900000. Additional information considered not considered in the 900000 is shown below
a) the company reviewed it Dec 31 2004 account receivable balance and determined that 26000 of these receivables would never be collected. Theses receivables were written off.
b) In late 2004 green reclassified machinery from property plant equipment to long term investment recording a 20000 loss on impairment of machinery removed from use . This loss is tax deductible at 25% tax rate
c) in 2004 the sum of 100000 was received as part of lawsuit settlement . No receivable had been previously created for this lawsuit
d) in 200 , green won 80000 in lottery . The lottery ticket was acquired with petty cash fund, this gain which is taxes at normal rates is considered extraordinary.
e) During 2004 , the company sold some temporary investment at a 150000 loss . This loss was taxes 15%
f) in 2004 , an internal audit determined that amortization of intangibles has been misrecorded . Intangible amortization was understated by 60000 in 2002 and 2003 when tax rate was 30% and by 30000 in the current period. a correction was made in 2004
g) in early 2004 green sold land held for resale at 80000 gain
h) the company discontinued one of its operation in 2004 at loss of 200000 before taxes . This 200000 was taxes at normal rates and consists of 120000operation loss and 80000 losses from the disposal.
i) The company had 75000 loss in 2004 from restructuring charges. This loss was a result of incurring cost to restructure the organizations of the company in order to increase efficiencies. Because of current tax laws green is not able to deduct these cost for taxes purposes.

Green 's 2004 effective taxes rate on normal earning is 35%

Prepare a 2004 multiple step income statement for green beginning with " net operating income" . But omitting any earning per share information.