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 Balance Dec 31 315.000 1 2 30.000 3 Accounts payable Accounts receivable Accumulated depreciation--building Accumulated depreciation-tquipment Advertising expense 15.500 4 10.000 5 4.200 Building 84.500 7500 S. Meilleur, capital 5. Meilleur drawings 8 28300 4300 10 Gostot oods sold 11 Depreciation expense 6,100 12 Equipment 24,500 13 Freight out 630 14 Insurance expense 1.450 15 Interest expense D 1,820 16 Interest revenue 1.140 17 Land 12.000 18 Merchandise inventory 205,000 57,600 19 Mortgage payable 20 Prepaid insurance 2.100 21 1.300 Property tax expense 600 22 Property taxes payable 1.600 23 Rent revenue 41.900 24 Salaries expense 25 Salaries payable 650 26 Sales 423,300 27 Sales discounts 15,200 28 Sales returns and allowances 17,900 29 Unearned revenue 23,000 30 Utilities expense 1.800 Prepare a multiple step income statement for Meilleur Merchant for the year ended December 31, 2021. MEILLEUR MERCHANTS Income Statement 2 17C OR 40