From The Following Alphabetical List of Accounts, please prepare in good form a Multiple-Step Income Statement for the Month Ended April 30, 2021 for Bates Company. ***Not all listed accounts are Income Statement accounts - work carefully! Accounts Payable Accounts Receivable Accumulated Depreciation - Equipment Cash Cost of Goods Sold Depreciation Expense Equipment Freight-out Insurance Expense Interest Expense Interest Payable Interest Revenue Inventory Mortgage Payable Owners Capital Owners Drawing Prepaid Insurance Rent Expense Salaries Expense Salaries Payable Sales Discounts Sales Returns and Allowances Sales Revenue Supplies Supplies Expense $32,000 13,500 12,000 38,500 72,000 5,000 50,000 7,000 3,500 3,500 2,200 5,000 48,000 24,500 80,000 20,000 9,000 12,000 25,000 5,500 4,200 6,800 175,000 6,000 2,800