The following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year. December $31,2023$

$\backslash$table$[[,$Account,Debit,Credit$],[101,$Cash,$$8,400,],[119,$Merchandise inventory,$16,600,],[125,$Supplies,$10,400,],[128,$Prepaid insurance,$4,400,],[165,$Store equipment,$51,400,],[166,$Accumulated depreciation, store equipment,,$$47,200],[167,$Office equipment,$69,400,],[168,$Accumulated depreciation, office equipment,,$34,600],[201,$Accounts payable,,$16,400],[301,$Jonah Bell, capital,,$31,240],[302,$Jonah Bell, withdrawals,$41,400,],[413,$Sales,,$295,800],[415,$Sales discounts,$2,400,],[505,$Cost of goods sold,$75,200,],[612,$Depreciation expense, store equipment,$5,600,],[613,$Depreciation expense, office equipment,$4,200,],[622,$Sales salaries expense,$46,400,],[623,$Office salaries expense,$32,400,],[637,$Insurance expense, store,$2,400,],[638,$Insurance expense, office,$1,800,],[640,$Rent expense, office space,$13,400,],[641,$Rent expense, selling space,$17,400,],[651,$office supplies expense,$1,240,],[652,$Store supplies expense,$2,800,],[655,$Advertising expense,$18,000,],[$Totals$,$$$425,240,$$$425,240]]$

Required:

Prepare a classified multiple$-$step income statement that would be used by the business's ownerThe following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year, December $31,2023$:

Account Debit Credit

$101$ Cash $ $8,400$

$119$ Merchandise inventory $16,600$

$125$ Supplies $10,400$

$128$ Prepaid insurance $4,400$

$165$ Store equipment $51,400$

$166$ Accumulated depreciation, store equipment $ $47,200$

$167$ Office equipment $69,400$

$168$ Accumulated depreciation, office equipment $34,600$

$201$ Accounts payable $16,400$

$301$ Jonah Bell, capital $31,240$

$302$ Jonah Bell, withdrawals $41,400$

$413$ Sales $295,800$

$415$ Sales discounts $2,400$

$505$ Cost of goods sold $75,200$

$612$ Depreciation expense, store equipment $5,600$

$613$ Depreciation expense, office equipment $4,200$

$622$ Sales salaries expense $46,400$

$623$ Office salaries expense $32,400$

$637$ Insurance expense, store $2,400$

$638$ Insurance expense, office $1,800$

$640$ Rent expense, office space $13,400$

$641$ Rent expense, selling space $17,400$

$651$ Office supplies expense $1,240$

$652$ Store supplies expense $2,800$

$655$ Advertising expense $18,000$

Totals $ $425,240$ $ $425,240$

Required:

$1.$ Prepare a classified multiple$-$step income statement that would be used by the business$$s owner.