3. The following information for ABC company covers the year ended 2020: Advertising expenses 3.100 Commission expenses 8,600 110,000 Cost of goods sold Other selling expenses 13,700 Income tax expenses 8.150 Insurance expense 2,000 Interest expense 12,000 Dividend income 2,000 Rent expenses of administration building 9.000 Salary expenses for office staff 11,000 Sale revenue 190,000 Required: Prepare a multiple-step income statement