Sunland Ltd. reports under ASPE and has the following account balances: Sales $1,122,000, Cost of Goods Sold $456,000, Salaries Expense $264,000, Sales Discounts $8,400, Depreciation Expense $24,000, Sales Returns $9,600, Interest Expense $12,000, and Income Tax Expense $104,400. Prepare a multiple-step statement of income for this company with a December 31, 2021, year end. SUNLAND Corporation Statement of Income (Multiple-step) LA