multiple-step income statement?

Prepare a multiple-step income statement for Coyote, Inc. from the following single-step statement.
Then analyze the implications of profitability and the net income of the company.

Net sales $1,833,000
Interest income 13,000
1,846,000
Costs and expenses:
Cost of good sold 1,072,000
Selling expenses 279,000
General and admin. expenses 175,000
Depreciation 14,000
Interest expense 16,000
Income tax expense 116,000
Net income $ 174,000

Net sales $1,833,000
Cost of good sold 1,072,000
..Gross profit $761,000

Operating expenses
Selling expenses 279,000
General and admin. expenses 175,000
Depreciation 14,000
..Total op'g expenses $468,000

Operating income $293,000

Non-operating or other
Interest income 13,000
Interest expense 16,000
..Total non-operating (3,000)

Income before income taxes 290,000
Income tax expense 116,000
Net income $ 174,000

I can't say much about the profitability given just this company's data. You should compare this with other companies in the same industry. On the surface, selling expenses seem high, but this could be the norm in this industry.