$($b$)$ Prepare a multiple$-$step income statement for the month ended January $31,2023.$ In the end, Mei$-$ling decides to use the perpetual inventory system. The adjusted trial balance from January $31,2023,$ is shown below. MATCHA CREATIONS Adjusted Trial Balance January $31,2023$ Instructions Using the information from previous chapters and the new information above, do the following. $($b$)$ Prepare a multiple$-$step income statement for the month ended January $31,2023.$