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(b) Cusick Department Store is located near the Village Shopping Mall. At the end of the company's calendar year on December 31, 2020, the following accounts appeared in two of its trial balances. Cash $23,500 Prepaid insurance 2,400 Cost of goods sold 112,700 Property tax expense 4,800 Depreciation expense 23,700 Salaries and wages expense 108,000 Insurance expense 7,200 Sales revenue 728,000 Interest expense 12,000 Sales commission expense 14,500 Interest payable 19,000 Sales return and allowance 7,000 Interest revenue 3,000 Sales discount 1,000 Utilities expense 12,000 Inventory 75,000 Capital 176,600 Drawings 28.000 Requirements: Prepare a multiple step income statement for the rear ended December 31, 2020, [Marks 6]