Riffa Company gathered the following condensed data for the year ended December 31, 2021: Cost of goods sold Net sales Operating expenses Interest expense Dividend revenue Casualty loss from vandalism $ 760,000 1,400,000 277,000 43,000 40,000 125,000 Instructions a. Prepare a single-step income statement for the year ended December 31, 2021. [4 marks] b. Prepare a multiple-step income statement for the year ended December 31, 2021 (4 marks]