Income statement information for Blue Spruce Tire Repair Corporation for the year 2023 follows: General and administrative expenses: Freight in $13,000 Salaries and wages expense $40,500 Purchase discounts 10,000 Depreciation expense-building 30,800 Dividend revenue 20,000 Office supplies expense 9,300 Inventory (beginning) 118,000 Inventory (ending) 137,000 Sales returns and allowances. 16,000 Loss from flood damage 51,000 Service expenses: Gain on the disposal of equipment 5.900 Salaries and wages 74,000 Purchases 590,000 Depreciation expense-garage equipment 19,600 Sales revenue 940,000 Garage supplies expense 9,800 Interest expense 9,800 The effective tax rate on all income is 32%, and Blue Spruce follows ASPE. (a) Your answer is partially correct. Prepare a multiple-step income statement for 2023, showing expenses by function. (List service expenses before administration expenses. List Other Revenues and Gains before Other Expenses and Losses.)