Matching Pairs INCOME STATEMENTOnline version Income Statement by Colegio de Estudios Superiores de Administración CESA 1 Gain on dispossal of assets 2 Sales revenue 3 Interest expense 4 Depreciation expense 5 Salary manager point of sale 6 Sales rebates 7 Cost of godos sold COGS Sales expense Sales or sevice revenue Administrative expense Other Income Other expense Sales returns, discounts and rebates