Presented below is information for Sheffield Company for the month of March 2020.

Cost of goods sold		$214,300		Rent expense		$31,080
Freight-out		7,460		Sales discounts		8,190
Insurance expense		5,260		Sales returns and allowances		12,730
Salaries and wages expense		59,760		Sales revenue		390,870

(a)

Prepare a multiple-step income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

**I'll add a part (b) to this right after you answer (a) , please keep an eye out for that, THANK YOU