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The following account balances were included in the trial balance of Castle Corporation at June 30, 2021 S S Sales revenue Sales discounts Cost of goods sold Salaries and wages expense (sales) Sales commissions Travel expense (salespersons) Freight-out Entertainment expense Telephone and Internet expense (sales) Depreciation expense (sales equipment) Maintenance and repairs expense (sales) Miscellaneous expenses (sales) Office supplies used $ S $ $ $ $ $ $ S S 2,100,500 Telephone and Internet expense (administration) S 4,900 12,680 Depreciation expense (office furniture and equipment) 8,680 1,490,300 Property tax expense 12.900 54,600 Bad debt expense (selling) S 8,630 135,800 Maintenance and repairs expense (administration) 4,860 41,600 Office expense S 7,500 31,800 Sales returns and allowances S 67,870 21.930 Dividends received $ 21,000 11,300 Interest expense $ 37,500 3,500 Income tax expense $ 68,000 2.900 Depreciation overstatement due to error-2018 (net of tax) $ 31.000 6,570 Dividends declared on preferred stock S 15.000 2,900 Dividends declared on common stock $ 45,000 $ $ The Retained Earnings account had a balance of $468,000 at July 1, 2020. There are 150,000 shares of common stock outstanding. Instructions Using the multiple-step form, prepare an income statement and a retained earnings statement for the year ended June 30, 2021 (42 Points)