Income statement information for Flett Tire Repair Corporation for the year 2023 follows: The effective tax rate on all income is 25%, and Flett 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.) Flett Tire Repair Corporation Income Statement For the Year Ended December 31, 2023 Net Sales Revenue Sales Revenue Less v : Sales Returns and Allowances Net Sales Revenue Cost of Goods Sold Merchandise Inventory, January 1, 2023 Purchases Add : Freight In Gross Profit / (Loss) Less : Purchase Discounts Net Purchases Less : Merchandise Inventory, December 31, 2023 Depreciation Expense-Building Office Supplies Expense Service Expenses Service Salaries and Wages Depreciation Expense-Garage Equ Garase Supplies Expense Prepare a single-step income statement for 2023 , showing expenses by nature