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Ortiz Co. had the following account balances: Sales revenue $ 180,000 Cost of goods sold 90,000 Salaries and wages expense 15,000 Depreciation expense 30,000 Dividend revenue 6,000 Utilities expense 12,000 Rent revenue 30,000 Interest expense 18,000 Sales returns and allow. 16, 500 Advertising expense 19, 500 Loss from discontinued operation 30,000 Ortiz Co. tax rate is 20% Prepare a single-step income statement Prepare a multiple step income statement