Presented below is selected information for Pina Company for the month of March 2022.

Cost of goods sold		$225,090		Rent expense		$33,750
Freight-out		7,090		Sales discounts		8,200
Insurance expense		5,220		Sales returns and allowances		13,800
Salaries and wages expense		58,430		Sales revenue		391,000

(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).)