The following information is available for Sheffield Corp.for the year ended December 31, 2022: $ 12,600 Sales revenue $512,000 13,000 184,000 Other revenues and gains Other expenses and losses Cost of goods sold Other comprehensive income Operating expenses Sales returns and allowances 153,000 35,800 5.100 (21) Prepare a multiple-step income statement for Sheffield Corp. SHEFFIELD CORP. Income Statement For the Year Ended December 31, 2022 Sales Sales Revenue Less Sales Retums and Allowances Sales