Parker Company had the following account balances for the current year. Prepare a multiple-step income statement. Accounts Receivable $ 27,100 Cost of Goods Sold 59,900 Dividends 11,000 General and Administrative 11,500 Expenses Prepaid Insurance 36,100 Sales 91,500 Sales Discounts 3,800 Sales Returns and Allowances 3,500 Selling Expenses 8,700 U U U