Below is the adjusted trial balance of the SHIM & CA Merchandising Inc in 2021. Prepare Income Statement using Excel. (in millions) Adjusted Trial Balance (in Debit millions) Sales Beginning Inventory $5,000 Purchases 250,000 Ending Inventory 7,000 Sales Salaries expense 40,000 Rent expense-sales 15,000 Rent expense-office 24,000 Office Salaries expense 60,000 Utilities expense 10,000 Income Tax expense $70 Credit $550,000