Income statement information for Bramble Tire Repair Corporation for the year 2023 follows: The effective tax rate on all income is 32%, and Bramble follows ASPE. 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.) Bramble Tire Repair Corporation Income Statement For the Year Ended December 31, 2023 Revenues Sales Revenue Less : Sales Returns and Allowances Net Sales Revenue Cost of Goods Sold Merchandise Inventory, January 1, 2023 Purchases Less : Purchase Discounts Net Purchases Add : Freight In Net Purchases $ $ Total Merchandise Available for Sale Service Salaries and Wages Other Revenues and Gains Gain on Disposal of Equipment Dividend Revenue Total Other Revenues and Gains Other Expenses and Losses Interest Expense Loss from Flood Damage Total Other Expenses and Losses Income before Income Tax Income Tax Expense Net Income / (Loss)