3 of 4 < > -/12 The following selected accounts from Swifty Corporation's general ledger are presented below for the year ended December 31, 2021: Accounts payable $90,160 Equipment $1,530,880 Accounts receivable 136,160 Income tax expense 121,440 Accumulated depreciation-equipment 527,160 Insurance expense 117,760 Cash 11,040 Inventory 344,080 Common shares 276,000 Prepaid expenses 41,400 Cost of goods sold 1,771,000 Retained earnings 621,920 Depreciation expense 255,760 Salaries expense 847,320 Sales 3,661,600 (b) Prepare a multiple-step statement of income