In its income statement for the year ended December 31, 2014, Gavin Company reported the following condensed data.
|Salaries and wages expenses||$465,000||Loss on disposal of plant assets||$ 83,500|
|Cost of goods sold||987,000||Sales revenue||2,210,000|
|Interest expense||71,000||Income tax expense||25,000|
|Interest revenue||65,000||Sales discounts||160,000|
|Depreciation expenses||310,000||Utilities expense||
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