The adjusted trial balance of Wildhorse Company for the year ended December 31, 2022, is as follows:

		Debit		Credit
Cash		$6,600
Accounts Receivable		2,300
Notes Receivable		6,600
Inventory		10,700
Equipment		8,500
Allowance for Doubtful Accounts				$300
Accumulated DepreciationEquipment				1,000
Notes Payable				1,300
Accounts Payable				600
Common Stock				17,100
Retained Earnings				11,200
Dividends		1,000
Sales Revenue				14,140
Interest Revenue				200
Cost of Goods Sold		7,900
Salary and Wages Expense		1,600
Rent Expense		500
Bad Debt Expense		90
Service Charge Expense		50
		$45,840		$45,840

a. Prepare a multiple-step income statement.