The Following Accounts Are Taken from the Accounting Records of Dory

The following accounts are taken from the accounting records of Dory Company at December 31, 2013, after adjustments:

In addition, the following information is available: 1In addition, the following information is available:
•The inventory on December 31, 2013, was $75,000.
•Ten thousand shares of common stock were outstanding during the entire year. Dory paid dividends of $1.00 per share.
•At the end of October, Dory sold its unprofitable restaurant component. From January through October, the component had incurred an operating loss (pretax) of $14,000. The sale was made at a loss (pretax) of $8,000.
•In November, the company sold the only land it ever owned for a gain of $10,000.
•The applicable tax rate is 30%.
Required:
Prepare a 2013 multiple-step income statement for the Dory Company.