Required: a. Using the alphabetical list of accounts, prepare a multi-step income statement for the years ended May 31, 2014 and May 31, 2013. What is the cause of the difference in net income between the two years? b. 2014 2013 .. 3,031 851 $14,279 2,745 805 Income tax expense. .. 5,735 103 $27,799 5,051 (15) $25,313