Grouper Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the companys fiscal year on November 30, 2022, its accounting records included the following accounts and adjusted balances.

Accounts Payable		$ 25,728
Accounts Receivable		16,512
Accumulated DepreciationEquipment		65,280
Advertising Expense		32,160
Cash		7,680
Common Stock		33,600
Cost of Goods Sold		589,728
Freight-Out		5,952
Equipment		150,720
Depreciation Expense		12,960
Dividends		11,520
Gain on Disposal of Plant Assets		1,920
Income Tax Expense		9,600
Insurance Expense		8,640
Interest Expense		4,800
Inventory		25,152
Notes Payable		41,760
Prepaid Insurance		5,760
Rent Expense		32,640
Retained Earnings		13,632
Salaries and Wages Expense		112,320
Salaries and Wages Payable		5,760
Sales Returns and Allowances		19,200
Sales Revenue		867,840
Utilities Expense		10,176

Additional data: Notes payable are due in 2026.

Prepare a multiple-step income statement. (List other revenues before other expenses. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

GROUPER DEPARTMENT STORE Income Statement . . . . . eletbook and Media Lht of Accounts