The following information is taken from the accounting records of Cullumber Corporation, a Canadian public company, for the year ended December 31, 2020. Accounts receivable Retained earnings, January 1, 2020 Loss on operation of discontinued operations (before tax) Sales revenue Cost of goods sold Selling expenses Cash Common shares (20,000 common shares outstanding) Dividend revenue Inventory Unearned revenue Land Interest expense Administrative expenses Notes payable (maturity 2026) Accounts payable Gain on disposal of discontinued operations (before tax) Depreciation expense Loss on disposal of equipment (bofore tax $89,500 274,000 101,500 1,296,000 730,000 129,500 67.000 200,000 17,800 124,000 3,600 400,000 18.000 161.000 190.000 72.000 174.000 55.000 14.000 Cullumber Corporation is subject to a 25% income tax rate. Prepare a multiple-step income statement in good form for Cullumber Corporation (earnings per share information is not required Cullumber Corporation Income Statement >