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 $15,000 1 Account Accounts payable Accounts receivable Accumulated depreciation-building 2 2 30,000 3 15,500 4 10,000 Accumulated depreciation-equipment Advertising expense 5 4,600 6 84,600 7 Building S. Meilleur, capital S. Meilleur, drawings 75,000 8 28,300 9 Cash 4,500 10 Cost of goods sold 234,600 11 Depreciation expense 5,700 12 24,500 Equipment Freight out 13 620 14 1,150 Insurance expense Interest expense 15 1,820 16 Interest revenue 17 Land 1,240 12,000 105,000 18 19 57,600 20 Merchandise inventory Mortgage payable Prepaid insurance Property tax expense Property taxes payable 2.100 21 1,100 22 600 23 Rent revenue 1,700 24 Salaries expense 41,200 25 Salaries payable 650 26 Sales 421,100 27 15,200 28 17,700 Sales discounts Sales returns and allowances Unearned revenue Utilities expense 29 23,000 30 2,200 Prepare a multiple-step income statement for Meilleur Merchant for the year ended December 31, 2021. MEILLEUR MERCHANTS Income Statement $ > $