Marin Limited is a private corporation reporting under ASPE. At December 31, 2021. its general ledger contained the following summary data: Cost of goods sold Interest expense Interest revenue Operating expenses Retained earnings, January 1 Sales $1.213,000 35.400 13.700 216,000 541.800 1,648,000 Additional information: 1 In 2021, common share dividends of $25,300 were declared on June 30 and December 31. The dividends were paid on July 8, 2021, and January 8, 2022, respectively. The company's income tax rate is 20%. 2. Determine income tax expense Income tax expenses Prepare a multiple-step income statement for 2021 MARIN LIMITED Income Statement s S Prepare a statement of retained earnings for 2021. (List items that increase retained earnings first.) MARIN LIMITED Statement of Retained Earnings $