The following information is available for Sheffield Corp. for the year ended December 31, 2022: Other revenues and gains Other expenses and losses Cost of goods sold Other comprehensive income $12.100 13,200 236,400 5,000 Sales revenue Operating expenses Sales returns and allowances $677,700 195,700 40,000 Prepare a multiple-step income statement for Sheffield Corp. and comprehensive income statement. The company has a tax rate of 30%. This rate also applies to the other comprehensive income. Sheffield Corp. Income Statement $ $