The following information is available for Mickanzie Corp. from its December 31, 2021 trial balance. All items are shown pre-tax, and a 25% tax rate applies to all items. Cash $85,000 Selling expense $67,000 Sales revenue 814,000 Interest expense 3,000 Unearned revenue 9,000 Interest revenue 1,500 Dividend revenue 4,000 Sales returns 13,000 Cost of goods sold 558,000 Loss on sale of land 3,000 Salaries and wages expense 109,000 Loss from discontinued ops. 40,000 Depreciation expense 18,000 Treasury stock, common 95,000 During 2021, Mickanzie had 25,000 shares of common stock outstanding and 1,000 shares of preferred stock outstanding. Dividends were $0.65 per share of common and $3.00 per share of preferred. Prepare Mickanzie 2021 multiple step income statement in good form in accordance with generally accepted accounting principles.