COA Corp had net sales of $2,420,000 and interest revenue of $40,900 during 2017. Expenses for 2017 were cost of goods sold $1,453,900, administrative expenses $221,800, selling expenses $296,100, and interest expense $51,900. COA Corp's tax rate is 30%. The corporation had 105,200 shares of common stock authorized and 74,850 shares issued and outstanding during 2017. Prepare a condensed multiple-step income statement for COA Corporation