How do I create a Multi-Step Income Statement with the information below?

Coastal Carolina Corporation Adjusted Trial Balance December 31,2023 \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & \multicolumn{1}{|c|}{ Debit } & Credit \\ \hline Cash & 85,000 & \\ \hline Accounts Receivable & $150,000 & \\ \hline Inventory & 61,000 & \\ \hline Prepaid Rent & 4,000 & \\ \hline Land & 100,000 & \\ \hline Equipment & 170,000 & \\ \hline Accumulated Depreciation, Equipment & & 30,000 \\ \hline Patents, net of amortization & 40,000 & \\ \hline Accounts Payable & & $75,000 \\ \hline Wages Payable & & 20,000 \\ \hline Interest Payable & & 5,000 \\ \hline Notes Payable (Due in 18 months) & & 105,000 \\ \hline Bonds Payable (Due in 2027) & & 90,000 \\ \hline Common Stock & & 30,000 \\ \hline Paid-in Capital in Excess of Par & & \\ Common & & 145,000 \\ \hline Retained Earnings, 1/1/2023 & 130,000 & $1,130,000 \\ \hline Dividends & & \\ \hline Sales Revenue & & \\ \hline Cost of Goods Sold & & \\ \hline Salaries Expense & & \\ \hline Utilities Expense & 280,000 \\ \hline Rent Expense & 130,000 & \\ \hline Depreciation Expense & & \\ \hline Interest Expense & & \\ \hline Total & & \\ \hline \end{tabular}