P5-6B (P5-8) The adjusted trial balance of Brigus Wholesale Ltd. contained the following accounts at November 30, the company's fiscal year end: BRIGUS WHOLESALE LTD. Adjusted Trial Balance November 30, 2018 Credit Cash Accounts receivable Notes receivable Inventory Supplies Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Accounts payable Income tax payable Unearned revenue Rank loan navable Debit 35,000 96,300 28,200 115,600 4,900 580,000 452,000 $ 45,200 326,000 81,500 79,800 18,200 32,100 200 000 Style 79,800 18,200 32,100 205,000 500,000 546,700 2,234,800 Accounts payable Income tax payable Unearned revenue Bank loan payable Common shares Retained earnings Sales Sales returns and allowances 12,800 Sales discounts 11,400 Cost of goods sold 1,387,200 Administrative expenses 366,000 Selling expenses 286,000 Interest expense 12,300 Interest revenue Income tax expense 32,400 $3,746,100 Instructions (a) Prepare a multiple-step income statement. (b) Calculate the profit margin and gross profit margin. 2,800 $3,746,100