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Below is a list of accounts of T. Alunan Law Firm. Prepare a single step income statement for year ended a a - December 31, 2017. Legal FOOD Salaries & Wages Rent Expense Utilities Expense Supplies Oxpense Interost Expense Depreciation Expense - Office Equipment Depreciation Expense - Furniture & Fixture Dividends Income Gain on Sale of Equipment Php 828 000 158 400 128 000 89 960 3 984 18 800 12 000 5 000 16 000 4 000 2. MULTI-STEP INCOME STATEMENT , The following are accounts from the books of Wel Long Trading for year ended December 31, 2017. Complete the income statement based on the given facts. Sales Php250 000 284 000 Purchased BO 000 Inventoryan 10 000 Sales Rotums & Allowances 12 000 Sales Discount 12 000 Purchase Returns & Allowances 12 000 Freight in Purchase Discount 60.00 BB 000 Inventory Dec 31 T0 000 Advertising Espense 71000 SEIOS Salarios 12 200 Frought out OM ErpengoStore 200 5 Storsupplies Folliclaro 24 0694 Utilities Expenso Omico 22:00 Office Supplies 7 200 Doubtful Account Expenso 30 000 Dividends Income 40 000 Rent Incom 16 000 Interest Expenso 1600 Discount Lot Wes Long Trading Income Statement For month anded May 31, 2017 Nota Het sales costor sales Gros Pro Other Income oncom FOPORCULAPOS Distribution penses Administratives Other Eripenses Hinance cost NcIncome Note 1-Net Sales Gross Sales LODHlescuns Allowances Sales Discount Note 2 -Cost of Sales Merchandisinvertory Beginning Adi Purchases TiChain Less Purchase turns COSLOVGOOD Delivered Allowances Purchase Discount Doods Availalalor sale Loss Merchandise Inventory End Castorsales Note 3 - Other income Dividends incomo Rent Income Total Note 4 - Distribution Expenses Balos Saloriosxpenso Advertising Expense Freight-out Store Supplies UBOS Expenso Store Total Note 5-Administrative Expenses Omice Salarios Expense Doubtful accounts Expenso Utilities Expense - Omico FOCO Supplos Total Note 6 - Other Expenses Discount Lost Note 7 - Finance Cost Interost Expense