The following are selected account balances for Streamline Services: 
Required:
Prepare a partial income statement through gross profit on sales. Do not prepare the heading.
Definitions:
Coupon Rate
The yearly rate of return on a bond, shown as a percentage of its nominal worth.
Discount Rate
The interest rate that the Federal Reserve charges banks for short-term loans, or a rate used to discount future cash flows to present value.
Par Value
The face value of a bond or stock, typically the amount paid at maturity for bonds and the nominal value for stocks.
Government Bonds
Debt securities issued by a government to support government spending and obligations.
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