Accounts payable		$33,110		Merchandise inventory		$34,360
Accounts receivable		13,570		Mortgage payable		106,000
Accumulated depreciationbuilding		61,200		Prepaid insurance		4,500
Accumulated depreciationequipment		19,880		Property tax expense		3,500
Building		175,000		Purchases		627,700
B. Hachey, capital		104,480		Purchase discounts		6,800
B. Hachey, drawings		12,700		Purchase returns and allowances		13,315
Cash		22,460		Rent revenue		3,700
Depreciation expense		14,100		Salaries expense		121,000
Equipment		57,000		Salaries payable		8,500
Freight in		5,060		Sales		875,000
Freight out		8,200		Sales discounts		8,290
Insurance expense		9,000		Sales returns and allowances		9,845
Interest expense		5,700		Unearned revenue		3,000
Land		83,000		Utilities expense		20,000

Additional information:
1.		Pina Coladas Bakery uses a periodic inventory system.
2.		Of the mortgage payable, $9,200 is due on March 31, 2022.
3.		A physical count determined that merchandise inventory on hand at November 30, 2021, was $37,360.
4.		The owner made no capital contributions during the year.

Q Multistep income statement