The following is a list of the accounts and balances taken from the adjusted trial balance at December 31 2021 for Meilleur Merchants. Meilleur uses a perpetual inventory system and the earnings approach for revenue recognition. The list of accounts is in alphabetical order. All accounts have normal balances. Account 1 Accounts payable 2 Accounts receivable 3 Accumulated depreciation-building 4 Accumulated depreciation-equipment 5 Advertising expense 6 Building 7 S. Meilleur, capital 8 S. Meilleur drawings 9 Cash 10 Cost of goods sold 11 Depreciation expense 12 Equipment 13 Freight out 14 Insurance expense 15 Interest expense 16 Interest revenue 17 Land 18 Merchandise inventory 19 Mortgage payable Balance Dec. 31 $15.000 30,000 15,500 10.000 4.100 84,600 75,000 28,300 4,500 235.100 5,800 24,500 650 1,150 1.920 1.140 12.000 105.000 57,600 2.100 1.400 600 20 21 22 23 24 25 26 27 28 29 30 Prepaid insurance Property tax expense Property taxes payable Rent revenue Salaries expense Salaries payable Sales Sales discounts Sales returns and allowances Unearned revenue Utilities expense 1.900 41.900 650 420,000 15,000 18.000 23,000 1.700 Prepare a multiple step income statement for Meilleur Merchant for the year ended December 31, 2021 MEILLEUR MERCHANTS Income Statement $ > > $