Presented below is information for Sunland Co. for the month of January 2022. Cost of goods sold $34,600 Freight-out 8.800 $211,900 Rent expense 9,800 Sales discounts 13,900 Sales returns and allowances 61.800 Sales revenue Insurance expense 17,100 Salaries and wages expense 394,000 Income tax expense 5.800 Other comprehensive income (net of $400 tax) 2.000 Prepare an income statement using the multiple-step format. SUNLAND CO. Income Statement