Additional Information: a. Store supplies still available at fiscal year-end amount to $1,750. b. Expired insurance, an administrative expense, is $1,400 for the fiscal year. c. Depreciation expense on store equipment, a selling expense, is $1,525 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,900 of inventory is still available at fiscal year-end. Prepare a multiple-step income statement for the year ended January 31 that begins with gross sales and categories for net sales, cost of goods sold, selling expenses, and general and administrative expenses. Prepare a single-step income statement for the year ended January 31