Create a Multi-Step Income Statement in Excel

\begin{tabular}{lr|} \hline Accounts payable & 80000 \\ \hline Accounts receivable & 115580 \\ \hline Sales returns and allowances & 20000 \\ \hline Accumulated depreciation - equipment & 27540 \\ \hline Depreciation expense & 800 \\ \hline Interest revenue & 1100 \\ Unearned sales revenue & 2000 \\ Cash & 75670 \\ Common stock & 100000 \\ Sales discounts & 12000 \\ Cost of goods sold & 632100 \\ Dividends declared & 18100 \\ Equipment & 140600 \\ Insurance expense & 4500 \\ Dividends payable & 2000 \\ Allowance for doubtful accounts & 9500 \\ General expenses & 114250 \\ Interest expense & 4600 \\ Merchandise inventory & 154250 \\ Prepaid insurance & 12325 \\ Retained earnings & 187085 \\ Marketable securities & 10100 \\ Dividend revenue & 10000 \\ Treasury stock & 1000 \\ Salaries payable & 18660 \\ Sales & 140210 \\ Selling expenses & 1800 \\ \hline \end{tabular}