The following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year, December 31, 2023: Account Credit 101 Cash 119 Merchandise inventory 125 Supplies 128 Prepaid insurance. 165 Store equipment 166 Accumulated depreciation, store equipment 167 Office equipment 168 Accumulated depreciation, office equipment. 201 Accounts payable. 301 Jonah Bell, capital 302 Jonah Bell, withdrawals 413 Sales 415 Sales discounts 505 Cost of goods sold 612 Depreciation expense, store equipment 613 Depreciation expense, office equipment 622 Sales salaries expense 623 Office salaries expense 637 638 640 641 651 Insurance expense, store Insurance expense, office Rent expense, office space Rent expense, selling space Office supplies expense 652 Store supplies expense 655 Advertising expense Totals Debit $ 8,100 16,300 10,100 4,100 51,100 69,100 41,100 2,100 74,900 5,300 3,900 46,100 32,100 2,100 1,650 13,100 17,100 1,210 $ 46,900 34,300 16,100 29,560 292,800 2,500 17,700 $419,660 $419,660 Required: 1. Prepare a classified multiple-step income statement that would be used by the business's owner.