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)