Given below are account balances for ABC Inc, as of December 31, 2020. Prepare a multiple- step income statement and Classified Balance Sheet for the ABC Company. Note that retained earnings is as of the beginning of the year. Accounts Payable $68 $21 Inventory Accounts Receivable $400 $210 Loan Payable (due 12/31/2030) Accumulated Depreciation $76 $200 Maintenance Expense Cash $56 $540 Marketable Securities Contributed Capital $54 $740 Prepaid Rent Cost of Goods Sold $950 $600 Propert, Plant & Equipment (Cost) Deferred Revenues $71 $108 Rent Expense Depreciation Expense Retained Earnings (1/1/2020) $206 Income Tax Expense $40 $51 Salary Expense Income Tax Payable $1,200 $51 Sales revenue Interest Expense $70 $16 Utilities Expense $50