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Prepare a multiple-step income statement. (List other revenues before other expenses.) List of Accounts Assistance Used Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Advertising Expense Cash Common Stock Cost of Goods Sold Depreciation Expense Equipment Freight-Out Gain on Disposal of Plant Assets Income Tax Expense Income Taxes Payable Insurance Expense Interest Expense Interest Revenue Inventory Loss on Disposal of Plant Assets No Entry Notes Payable Prepaid Insurance Purchases Rent Expense Rent Revenue Research and Development Expense Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Discounts Sales Returns and Allowances Sales Revenue Utilities Expense Net Income / (Loss)