The Filzinger Corporation’s December 31, 2021 year-end trial balance contained the following income statement items:

Account Title Debits Credits Sales revenue 6,675,000
Interest revenue 69,000
Gain on sale of investments 51,000
Cost of goods sold 4,250,000
Selling expense 330,000
General and administrative expense 943,000
Interest expense 29,000
Research and development expense 580,000
Income tax expense 144,000

Required:
Calculate the company’s operating income for the year using a single-step income statement format.

$548 000

Explanation:

Income Statement for Filzinger Corporation as at 31 December 2021

Sales           6 675 000

Cost of sales         (4 250 000)

Gross Income         2 425 000

Other Income         120 000

Interest Revenue         69 000

Gain on sale of investment       51 000

Net income (2 425 000 + 120 000)  2 545 000  

Expenses (330 000 + 943 000 + 580000)  (1 853 000)

Selling expense                       330 000

General and administrative expense           943 000

Research and Development expense          580 000

Net Profit before tax (2 545 000 – 1 853 000)692 000

Income Tax expense                     (144 000)

Net Operating Profit                    548 000

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among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.