Listed below is selected information pertaining to of Caitlyn's Carrot Cake Co., for the year ended December 31, 2022: \begin{tabular}{l|r|r|r} \hline cash & 46,000 & \\ \hline dividend income & & 17,200 \\ \hline drawing & 18,300 & \\ \hline equipment & 207,960 & \\ \hline freight in & 5,920 & \\ \hline general expenses & 210,700 & \\ \hline land & 50,000 & \\ \hline loss on sale of equipment & 8,300 & \\ \hline imprest cash fund & 20,000 & \\ \hline inventory 12-31-22 & 90,000 & \\ \hline mortgage notes payable & & 458,200 \\ \hline notes receivable & 115,780 & \\ \hline office supplies & 1,250 & \\ \hline petty cash fund & 2,500 & \\ \hline prepaid advertising & 3,750 & \\ \hline \end{tabular} Instructions: Prepare a multi-step income statement for the year ended December 31, 2022 in unbelievably good form