Sheridan Company had the following normal account balances on selected accounts at December 31, 2022: Sales Revenue $594,000 Sales Returns and Allowances 46,000 Sales Discounts 19,600 Cost of Goods Sold 364,800 Freight-Out 1,840 Advertising Expense 13,800 Interest Expense 17,600 Salaries and Wages Expense 77400 Utilities Expense 21.400 Depreciation Expense 3,400 Interest Revenue 23,000 Use the above information to prepare a multiple-step income statement for the year ended December 31, 2022. (List other revenues before other conenses 1