On a multi-step income statement, total sales revenue is the first line, and furtheradditions and deductions are made from that base. But perhaps Moe also has savings in hisbusiness account that generated interest of $100 in June. That is revenue, but it is notsales revenue because it is not directly related to his core business. On a multi-stepincome statement, it would be recognized as non-operating income near the bottom of thestatement.