3. (25 pts) The following information is available for Eagle Company: Cost of Goods Sold Depreciation Expense Interest Revenue Salary Expense Utilities Expense Sales Revenue Sales Returns and Allowances $270,000 15,000 20,000 60,000 9,000 857,000 20,000 Instructions Use the above information to prepare a multi-step income statement for the year ended December 31, 2021. Assume a tax rate of 21%. A separate sheet is provided