Exercise 5-11 The following selected accounts from the Ayayai Corp.'s general ledger are presented below for the year ended December 31, 2017: Advertising expense 66,000 Interest revenue 36,000 300,000 Inventory Common stock 80,400 Cost of goods sold 1,302,000 Rent revenue 28,800 Depreciation expense 150,000 Retained earnings 642,000 180,000 salaries and wages expense 810,000 Dividends 10,200 Freight-out 30,000 Sales discounts Income tax expense 84,000 Sales returns and allowances 49,200 Insurance expense 2,880,000 18,000 Sales revenue Interest expense 84,000 Prepare a multiple-step income statement