Oriole Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company's fiscal year on November 30, 2022, these accounts appeared in its adjusted trial balance. Accounts Payable $23,800 Accounts Receivable 15,400 Accumulated Depreciation-Equipment 61,200 Cash 7,200 Common Stock 31,500 Cost of Goods Sold 549,240 Freight-Out 5,890 Equipment 143,290 Depreciation Expense 12,300 Dividends 10,800 Gain on Disposal of Plant Assets 1,800 Income Tax Expense 9,000 Insurance Expense 8,100 Interest Expense 4,500 Inventory 23.500 Inventory 23,500 Notes Payable 39,150 Prepaid Insurance 5,400 Advertising Expense 30,150 Rent Expense 30,600 Retained Earnings 12,700 Salaries and Wages Expense 106,880 Sales Revenue 814,000 Salaries and Wages Payable 5,400 Sales Returns and Allowances 18,000 Utilities Expense 9,300 Additional data: Notes payable are due in 2026. (a1) Prepare a multiple-step income statement. (List other revenues before other expenses.)