Building S.Wilson capital S.Wilson, drawings Cash Cost of goods sold Depreciation expense Equipment Delivery expense Insurance expense Interest expense Interest revenue Land Merchandise inventory Mortgage payable Prepaid insurance Property tax expense Property taxes payable Rent revenue Salaries expense Salaries payable Sales Sales discounts Sales returns and allowances Unearned revenue Utilities expense 84,400 65,000 29,100 4,400 234,900 6,100 25,500 620 1,050 2,220 1,340 12,700 95,350 56,800 2,400 1,300 700 1,700 41,200 700 421,100 15,400 17,800 23,500 1,800 Prepare a multiple-step income statement for Wilson Merchant for the year ended December 31, 2024. List Other Revenues before Other Expenses)