\begin{tabular}{|lrr|} \hline Account Title & \multicolumn{2}{c|}{ Balance } \\ Cash & Debit & Credit \\ \hline Accounts Receivable & 4,500 & \\ Merchandise Inventory & 12,900 & \\ Office Supplies & 31,400 & \\ Equipment & 6,700 & \\ Accumulated Depreciation-Equipment & 42,800 & \\ Accounts Payable & & 13,400 \\ Salaries Payable & & 9,700 \\ Notes Payable, long-term & & 600 \\ Common Stock & & 8,100 \\ Retained Earnings & & 10,000 \\ \hline Dividends & 44,000 & 900 \\ \hline Sales Revenue & & 238,000 \\ \hline \end{tabular} Salaries Payable Notes Payable, long-term Common Stock Retained Earnings Dividends Sales Revenue Cost of Goods Sold Selling Expense Administrative Expense Interest Expense Total \( \stackrel{\$ 280,700}{\$} \stackrel{\hline}{\hline} \) Prepare Efficient's multi-step income statement for the year ended March 31,2018 . (Use a min