sales $340,000 sales returns and allowances $5,000 cost of goods sold $132,000 utilities expense $66,000 intrest revenue $1,000 income tax on

$340,000sales returns and allowances $5,000$132,000utilities expense $66,000intrest revenue $1,000 income tax on operations 428,000extraordinary loss due to earthquake, net of tax $5,000intrest expense $4,000salaries expense $46,000loss of investments $3,000