Preparing a multi step income statement Click Photographic Supplies, Inc.’s accounting records include the following for 2012:

Income tax saving—extraordinary loss

$8,000

Sales revenue

$ 480,000

Income tax saving—loss

 

Operating expenses

 

on discontinued operations

14,000

(including income taxes)

130,000

Extraordinary loss

20,000

Cost of goods sold

205,000

 

 

Loss on discontinued operations

35,000

Requirement

1. Prepare Click’s multi step income statement for 2012. Omit earnings per share.