During 2023, X-cell Inc. sold 200 units of its product on February 27 and 200 units on October 26 , all at a price of $105.00 per unit. X-cell Inc. began the year with, and made successive purchases of the product as follows : Beginning Inventory: 300 units @ \$90/unit Purchase on February 5 : 200 units @ \$86/unit Purchase on July 31 : 100 units @ \$80/unit Given that X-cell Inc. employs a perpetual inventory system, use the above information and the selected account balances at year-end shown below to prepare a multiple-step income statement for the year ended December 31, 2023. Assume that X-cell Inc. uses the FIFO inventory system