Prepare a Multi-step income statement from the following data:

Income Statement data:

Advertising expense$ 150,000

Cost of merchandise sold3,700,000

Delivery expense30,000

Depreciation expense-office buildings and equipment30,000

Depreciation expense-store buildings and equipment100,000

Dividend revenue4,500

Gain on sale of investments4,980

Income from Pinkberry Co. investment76,800

Income tax expense140,500

Interest expense21,000

Interest revenue2,720

Miscellaneous administrative expense7,500

Miscellaneous selling expense14,000

Office rent expense50,000

Office salaries expense170,000

Office supplies expense10,000

Sales5,254,000

Sales commissions185,000

Sales salaries expense385,000

Store supplies expense21,000