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4. (Multiple-step and Extraordinary Items) The following balances were taken from the books of Schimank Corp. on December 31, 2017 0 Interest revenue 120,400 Accumulated depreciation-equipment 56,000 39,200 217,000 271,600 238,000 140,000 71,400 1,932,000 Accumulated depreciation-building Notes receivable 10,000 Selling expenses 28,000Accounts payable 210,000 Accounts receivable Prepaid insurance Sales returns and allowances Allowance for doubtful Bonds payable Administrative and general 135,800 44,800 84,000 140,000 210,000 700,000 29,400 9,800 accounts Sales discounts Accrued liabilities 140,000 280,000Notes payable 196,000 Loss from earthquake damage 869,400 Common stock Interest expense Equipment Building Cost of goods sold Retained earnings Assume the total effective tax rate on all items is 34%. Instructions Prepare a multiple-step income statement; 100,000 shares of common stock were outstanding during the year