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. Balance Dec. 31 Account 1 Accounts payable $15,000 2 Accounts receivable 30,000 3 Accumulated depreciation-building 15,500 4 Accumulated depreciation-equipment 10,000 5 Advertising expense 4,300 6 Building 84,600 7 S. Meilleur, capital 75,000 8 S. Meilleur, drawings 28,300 9 Cash 4,500 10 Cost of goods sold 235,500 11 Depreciation expense 5,800 12 Equipment 24,500 13 Freight out 650 14 Insurance expense 1,550 15 Interest expense 1,720 16 Interest revenue 1,140 17 Land 12,000 18 Merchandise inventory 105,000 19 Mortgage payable 57,600 20 Prepaid insurance 2,100 21 Property tax expense 1,400 22 Property taxes payable 600 23 Rent revenue 1,900 24 Salaries expense 25 Salaries payable 41,500 650 422,600 15,500 26 Sales 27 Sales discounts 28 Sales returns and allowances 17,700 29 Unearned revenue 23,000 + 0.2K/s 30 Utilities expense 2,200 OK/s 22% Prepare a multiple-step income statement for Meilleur Merchant for the year ended December 31, 2021. MEILLEUR MERCHANTS Income Statement $ T