Question

Need help completing an income statement!

Trial Balance:

Acc. #	Account Name	Debits	Credits
100	Cash	$ 66,000
110	Accounts receivable	160,000
115	Allowance for doubtful accounts		$ 7,000
120	Inventory	50,000
135	Prepaid insurance	24,750
136	Prepaid advertising	6,000
150	Land	235,000
160	Building	240,000
165	Accumulated depreciation - building		61,500
170	Equipment	150,000
175	Accumulated depreciation - equipment		53,750
190	Notes receivable	155,000
195	Interest receivable	8,590
200	Accounts payable		135,000
215	Interest payable		11,000
219	Income tax payable		12,477
230	Accrued liabilities		42,000
240	Unearned revenue		27,500
250	Notes payable - current portion		20,000
255	Notes payable - long-term portion		80,000
270	Bonds payable		100,000
300	Common stock		500,000
310	Retained earnings		21,000
350	Dividends	5,000
400	Sales		1,337,250
450	Interest revenue		94,590
500	Cost of goods sold	616,000
510	Administrative and general expenses	97,000
515	Insurance expense	2,250
520	Selling expenses	188,000
531	Depreciation expense - building	7,500
532	Depreciation expense - equipment	12,500
550	Interest expense	71,000
599	Income tax expense	12,477
600	Loss on sale of equipment	60,000
910	Loss from operation of discontinued	75,000
	segment ofbusiness
915	Loss from disposal of discontinued	261,000
	segment ofbusiness
		$ 2,503,067	$ 2,503,067

Income statement: (I've put in some of the numbers butI'm kinda lost with the operating expenses)

Sales		$ 1,337,250
Cost of goods sold		616,000
Gross Profit		721,250
Operating expenses
Selling expenses		188,000
Administrative and generalexpenses
Total operating expenses
Operating Income
Other revenue
Interest Revenue		94,590
Other expense and loss
Interest expense
Total other expense andloss
Income from continuingoperations before income tax
Income tax expense		113,277
Income from continuingoperations		264,313
Discontinued operations:
Loss fromoperations of discontinued segment, net of
	income tax benefit
Loss from disposalof discontinued segment, net of
	income tax benefit
Total loss from discontinuedoperations
* = Line-item is a subtotal,not an account
EPS: