The following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year, December 31, 2023: Account Debit Credit 101 119 Cash $ 7,400 Merchandise inventory 15,600 125 Supplies 9,400 128 Prepaid insurance 3,400 165 Store equipment 50,400 166 Accumulated depreciation, store equipment $ 46,200 167 Office equipment 68,400 d 168 Accumulated depreciation, office equipment 33,600 201 Accounts payable 15,400 301 Jonah Bell, capital 25,640 302 Jonah Bell, withdrawals 413 Sales 40,400 285,800 415 Sales discounts 1,400 505 Cost of goods sold 74,200 612 Depreciation expense, store equipment 4,600 613 Depreciation expense, office equipment 3,200 622 Sales salaries expense 45,400 623 Office salaries expense 31,400 637 Insurance expense, store 1,400 638 Insurance expense, office 1,300 641 651 652 655 Advertising expense Totals 640 Rent expense, office space Rent expense, selling space Office supplies expense Store supplies expense 12,400 16,400 1,140 1,800 17,000 $406,640 $406,640 Required: 1. Prepare a classified multiple step income statement that would be used by the business's owner.