Cullumber Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company's fiscal year on November 30, 2022, these accounts appeared in its adjusted trial balance. Accounts Payable $ 18,600 Accounts Receivable 12,000 Accumulated Depreciation-Equipment 47,600 Cash 5,600 Common Stock 24,500 Cost of Goods Sold 427,800 Freight-Out 4,790 Equipment 111,550 Depreciation Expense 9,500 Dividends 8,400 Gain on Disposal of Plant Assets 1,400 Income Tax Expense 7,000 Insurance Expense 6,300 Interest Expense 3,500 Inventory 18,300 Notes Payable 30,450 Prepaid Insurance 4,200 Advertising Expense 23,450 Rent Expense 23,800 Retained Earnings 9,900 Salaries and Wages Expense 83,160 Sales Revenue Salaries and Wages Payable Sales Returns and Allowances Utilities Expense Additional data: Notes payable are due in 2026. (a1) Prepare a multiple-step income statement. (List other revenues before other expenses.) CULLUMBER DEPARTMENT STORE Income Statement : 633,800 4,200 13,800 7,300 $ < 9 > $ > > Monn