Efficient Business Systoms uses a perpatual inventory system. The adjusted trial balance of Efficient Business Systoms at March 31, 2024, follows: Cick the icon to view the adjusted trial balance.) Prepare Efficienf's multi-step income statement for the year ended March 31, 2024. (Uso a minus sign or parentheses to show other expenses.) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} Efficient Business Systems \\ Adjusted Trial Balance \\ March 31, 2024 \end{tabular}} \\ \hline & \multicolumn{3}{|c|}{ Balance } \\ \hline Account Title & \multicolumn{2}{|r|}{ Debit } & \multirow[t]{2}{*}{ Credit } \\ \hline Cash & $ & 3,200 & \\ \hline Accounts Receivable & & 13,600 & \\ \hline Merchandise Inventory & & 31,100 & i. \\ \hline Estimated Returns Inventory & & 1,900 & \\ \hline Office Supplies & & 6,400 & \\ \hline Equipment & . & 43,100 & \\ \hline Accumulated Depreciation-Equipment & & s. & 13,700 \\ \hline Accounts Payable & & & 7,000 \\ \hline Refunds Payable & & & 2,800 \\ \hline Salaries Payable & & & 1,100 \\ \hline Notes Payable, long-term & & & 8,000 \\ \hline Common Stock & & & 12,000 \\ \hline Retained Earnings & & & 13,000 \\ \hline \end{tabular} Efficient Business Systoms uses a perpatual inventory system. The adjusted trial balance of Efficient Business Systoms at March 31, 2024, follows: Cick the icon to view the adjusted trial balance.) Prepare Efficienf's multi-step income statement for the year ended March 31, 2024. (Uso a minus sign or parentheses to show other expenses.) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} Efficient Business Systems \\ Adjusted Trial Balance \\ March 31, 2024 \end{tabular}} \\ \hline & \multicolumn{3}{|c|}{ Balance } \\ \hline Account Title & \multicolumn{2}{|r|}{ Debit } & \multirow[t]{2}{*}{ Credit } \\ \hline Cash & $ & 3,200 & \\ \hline Accounts Receivable & & 13,600 & \\ \hline Merchandise Inventory & & 31,100 & i. \\ \hline Estimated Returns Inventory & & 1,900 & \\ \hline Office Supplies & & 6,400 & \\ \hline Equipment & . & 43,100 & \\ \hline Accumulated Depreciation-Equipment & & s. & 13,700 \\ \hline Accounts Payable & & & 7,000 \\ \hline Refunds Payable & & & 2,800 \\ \hline Salaries Payable & & & 1,100 \\ \hline Notes Payable, long-term & & & 8,000 \\ \hline Common Stock & & & 12,000 \\ \hline Retained Earnings & & & 13,000 \\ \hline \end{tabular}