The adjusted trial balance of Sheridan Company included the following selected accounts: Debit Credit Sales Revenue $644,000 Sales Returns and Allowances $51,000 Sales Discounts 9,500 Cost of Goods Sold 410,000 Freight-Out 2,100 Advertising Expense 17,500 Interest Expense 21,100 Salaries and Wages Expense 83,000 Utilities Expense 23,000 Depreciation Expense 3,500 Interest Revenue 26,700 (a) Use the above information to prepare a multiple-step income statement for the year ended December 31, 2022. (List other revenues before other expenses.)