Meilleur uses a perpetual inventory system. The following is a list of the accounts and balances taken from the adjusted trial balance at December 31, 2017 for Meilleur Merchants. The list of accounts is in alphabetical order. All accounts have normal balances.

		Account		Balance Dec. 31
1		Accounts payable		15,000
2		Accounts receivable		30,000
3		Accumulated depreciationbuilding		15,500
4		Accumulated depreciationequipment		10,000
5		Advertising expense		4,100
6		Building		84,600
7		S. Meilleur, capital		75,000
8		S. Meilleur, drawings		28,300
9		Cash		4,500
10		Cost of goods sold		234,900
11		Depreciation expense		5,700
12		Equipment		24,500
13		Freight out		640
14		Insurance expense		1,550
15		Interest expense		2,120
16		Interest revenue		1,240
17		Land		12,000
18		Merchandise inventory		105,000
19		Mortgage payable		57,600
20		Prepaid insurance		2,100
21		Property tax expense		1,100
22		Property taxes payable		600
23		Rent revenue		1,500
24		Salaries expense		42,000
25		Salaries payable		650
26		Sales		420,200
27		Sales discounts		15,200
28		Sales returns and allowances		17,800
29		Unearned revenue		23,000
30		Utilities expense		1,700

Prepare a multiple-step income statement for Meilleur Merchant for the year ended December 31, 2017.