need help with a multi step income statement using the information in the first picture. thank you

The following selected information is for Sandhill Company for the year ended January 31 2021 $12,000 $6,500 7.400 16,000 12,000 Purchase discounts Purchase returns and allowances Rent expense Salaries expense Salarios payable 20.400 6,000 Freight in Freight out Insurance expense Interest expense Merchandise inventory, beginning Merchandise inventory ending O.G. Pogo, capital O G. Pogo, drawings Purchases 60.500 61,500 2.500 42.000 Sales 320,000 105,000 14.000 Sales discounts Sales returns and allowances Uneamed sales revenue 42,100 214,000 201200 4,500 a) Prepare a multiple-step income statement (Enter notive amounts using either a negative in preceding the number as 45 or parentheses es (451) A A A