accounts appeared in two of its trial balances. \begin{tabular}{lrrrrr} & Unadjusted & Adjusted & & Unadjusted & Adjusted \\ \cline { 2 - 4 } & $25,700 & $25,700 & Notes payable & $35,000 & $35,000 \\ Accounts Payable & 30,000 & 30,000 & Owner's Capital & 89,200 & 89,200 \\ Accounts Receivable & 35,000 & 46,000 & Owner's Drawings & 10,500 & 10,500 \\ Accumulated Depr.-Equipment & 25,000 & 25,000 & Prepaid Insurance & 10,300 & 3,100 \\ Cash & 509,000 & 509,000 & Property Tax Expense & 2,500 \\ Cost of Goods Sold & 6,000 & 6,000 & Property Taxes Payable & 15,000 & 15,000 \\ Freight-Out & 146,500 & 146,500 & Rent Expense & 96,000 & 96,000 \\ Equipment & & 11,000 & Salaries and Wages Expense & 7,500 \\ Depreciation Expense & & 7,200 & Sales Revenue & 720,000 & 720,000 \\ Insurance Expense & 6,100 & 6,100 & Sales Commissions Expense & 6,500 & 11,000 \\ Interest Expense & 2,000 & 2,000 & Sales Commissions Payable & 8,500 \\ Interest Revenue & 29,500 & 29,500 & Sales Returns and Allowances & 8,000 & 8,000 \\ Inventory & & & Utilities Expense & 8,500 & 8,500 \end{tabular} Prepare a multiple-step income statement. (List other revenues before other expenses. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) SANDHILL STORE Income Statement $ $ $