The adjusted trial balance of Nick Company contained the following information: Debit Credit Sales Revenue $570,000 Interest Revenue 27,000 Sales Returns and Allowances $ 15,000 Sales Discounts 7,000 Cost of Goods Sold 323,000 Freight-Out 2,000 Advertising Expense 15,000 Interest Expense 18,000 Salaries and Wages Expense 85,000 Utilities Expense 28,000 Depreciation Expense 7,000 Use the above information to prepare a multiple-step income statement for the year ended December 31, 2019 for Nick Company