Prepare Bears Inc.'s multi-step income statement for the month ended March 31, 202X based on the following data. Bears Inc. Adjusted Trial Balance March 31, 202X Balance Account Title Cash Accounts Receivable Merchandise Inventory Store Supplies Store Equipment Accounts Payable Salaries Payable Unearned Revenue Debit Credit 18,100 26,900 29,700 3,300 38,100 Accumulated Depreciation - Equipment 8,700 14,300 1,000 11,600 Notes Payable, long-term 17,300 Common Stock 16,000 Retained Earnings 32,700 Dividends 26,000 Sales 174,200 Sales Discounts 3,100 Sales Returns and Allowances 900 Cost of Goods Sold 86,400 Depreciation Expense - Store Eqpt 1,100 Salaries Expense: Office 19,800 Salaries Expense: Sales Team 12,600 Advertising Expense 2,000 Rent Expense Office Space - 4,200 Rent Expense - Store Space 3,600 Total 275,800 275,800