Sunland Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company's fiscal year on November 30, 2022, these accounts appeared in its adjusted trial balance. Accounts Payable $ 60,200 Accounts Receivable 39,200 Accumulated Depreciation-Equipment 156,400 Cash 18,400 Common Stock 80,500 Cost of Goods Sold 1,400,700 Freight-Out 14,130 Equipment 365,550 Depreciation Expense 31,900 Dividends 27,600 Gain on Disposal of Plant Assets 4,600 Income Tax Expense 23,000 Insurance Expense 20,700 Interest Expense 11,500 Inventory 59,900 Notes Payable 100,050 Prepaid Insurance 13,800 Advertising Expense 77,050 Rent Expense 78.200 Retained Earnings 32,300 Salaries and Wages Expense 272.920 Sales Revenue 2,076,000 Salaries and Wages Payable 13,800 Sales Returns and Allowances 46,000 Utilities Expense 23,300 (a 1) Prepare a multiple-step income statement. (List other revenues before other expenses.) SUNLAND DEPARTMENT STORE Income Statement $ > $ >