On March 31, 20Y5, the balances of the accounts appearing in the ledger of Lange Daughters Inc. are as follows:

Administrative Expenses		$ 278,700		Inventory		$ 290,100
Accumulated Dep. - Building		228,880		Notes Payable		65,700
Building		1,144,400		Office Supplies		23,500
Common Stock		150,000		Retained Earnings		1,120,300
Cash		108,500		Sales		2,840,800
Cost of Goods Sold		1,563,100		Selling Expenses		457,600
Dividends		55,600		Store Supplies		17,400
Interest Expense		16,800

a. Prepare a multiple-step income statement for the year ended March 31, 20Y5.