prepare multi-step income statement. (uses periodic inventory statement) don't split operating expenses. Have been stuck and can't get my balance sheet to match

Adjusted Trial Balance At December 31, 2020 Credit $ Debit $ 80,800 469,600 252,000 27,000 16,000 12,000 190,000 650,000 550,000 Cash Accounts receivable Inventory Trading investments Supplies Prepaid insurance Land Building Equipment Acc. Depreciation - equipment Acc. Depreciation - building Accounts payable Uneamed revenue Income tax payable Bank loan payable 6% Common shares Retained earings Dividends declared 5 Sales 5 Interest Income Sales retums and allowances 3 Sales discounts 3 Freight in expense Purchases expense 1 Depreciation expense 2 Income tax expense 3 Insurance expense 4 Interest expense 5 Freight out expense 6 Salaries and wages expense 7 Purchase retums 8 Purchase discounts 9 Utilities expense 0 -1 2 220,000 195,000 276,400 34,600 5,000 300,000 500,000 727,000 160,000 1,323,600 7,100 25,000 17,000 84,000 660,400 68,000 41,700 72,000 22,000 36,600 158,000 45,300 25,700 67,600 3,659,700 3,659,700 13 14 Additional Information: a) The Inventory count at the year end was costed at $221,000 b) On April 2, 2020, Marvellous Carpets Ltd. issued additional Common Shares for $75,000 and recorded this correctly in their ledger