Baskin-Robbins is one of the worlds largest specialty ice cream shops. The company offers dozens of different flavors, from Very Berry Strawberry to lowfat Espresso n Cream. Assume that a local Baskin-Robbins in Raleigh, North Carolina, has the following amounts for the month of July 2021.

Salaries expense	$	13,400			Sales revenue	$	68,300
Inventory (July 1, 2021)		2,150			Interest income		3,000
Sales returns		1,100			Cost of goods sold		28,550
Utilities expense		3,450			Rent expense		6,400
Income tax expense		5,700			Interest expense		400
					Inventory (July 31, 2021)		1,100

1. Prepare a multiple-step income statement for the month ended July 31, 2021

net sales
total sales rev
net sales rev
operating expense
total
operating income
non operating
total