The adjusted trial balance (in alphabetical order) of Bob Parr SuperH Inc. contained the following accounts at December 31, the companys year end:

Adjusted trial balance
For the period ending December 31, 2021
Accounts payable		$56,200
Accounts receivable		19,700
Accumulated depreciation - building		93,060
Accumulated depreciation equipment		33,400
Administrative expenses		88,515
Bank loan payable		98,200
Building		219,000
Cash		12,175
Common shares		50,000
Cost of goods sold		806,240
Unearned revenue		9,650
Equipment		95,500
Income tax expense		17,200
Income tax payable		3,500
Interest expense		12,350
Interest income		2,400
Inventory		104,600
Land		128,500
Prepaid insurance		2,400
Retained earnings		142,325
Sales		1,061,375
Selling expenses		42,100
1) Prepare a good form multiple step statement of income.