3. DEF Inc shows the following year-end balances (adjusted) on December 31, 2021. Prepare a Multi-Step Income Statement for the company, assuming that the tax rate is 20%. You may use examples from end-of-chapter solutions to help with format, order and content. COGS $ 750,000 Interest Income 7,000 General & Administrative Expenses 45,000 Dividend Revenue 21,000 Dividends Declared 44,000 Loss on Net Realizable Value of inventory 70,000 Loss on Sale of Machinery 68,000 Sales Revenue 1,400,000 Sales Salaries Expense 71,000 Sales Commission Expense 3,000 Unrealized gain FV-OCI investment, net of tax 33,000