Accounts Payable $21,000 Accounts Receivable $23,200 Accumulated Depreciation $8,300 Advertising Expense $16,300 Cash $41,800 Common Shares $1,300 Cost of Goods Sold $40,900 Depreciation Expense-Office Equipment $3,600 Depreciation Expense-Retail Equipment $4,600 Equipment $50,500 Gain on Sale of Assets $2,400 Gain on Sale of Discontinued Operations $13,200 Interest Expense $5,300 Interest Payable $3,700 Loss from Operating Discontinued Operations $29,900 Merchandise Inventory $25,200 Notes Payable $46,600 Office Salaries Expense $10,700 Preferred Shares $5,300 Prepaid Insurance $8,500 Rent Expense-Office $10,600 Rent Expense-Retail $19,500 Retained Earnings $8,250 Salaries Payable $9,500 Sales Discounts $11,500 Sales Salaries Expense $20,900 Sales Returns and Allowances $3,100 Sales Revenue $191,900 Unearned Revenue $22,300 Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Use the negative sign for losses and rows marks with *. Prepare an income statement by function for the year ended November 30, 2023