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 1 Account Accounts payable Accounts receivable Accumulated depreciation-building Accumulated depreciation-equipment $15,000 30,000 2 3 15.500 4 10,000 5 5 Advertising expense 4,100 6 Building 84,600 7 S. Meilleur, capital 75,000 8 S. Meilleur drawings 28,300 9 Cash 4.500 10 234,500 11 5,700 Cost of goods sold Depreciation expense Equipment Freight out 12 24,500 13 620 14 Insurance expense 1,050 15 1,720 Interest expense Interest revenue 16 940 17 Land 12,000 18 105,000 19 57,600 20 Merchandise inventory Mortgage payable Prepaid insurance Property tax expense Property taxes payable 2.100 21 1,000 22 600 23 Rent revenue 1,400 24 41,000 Salaries expense Salaries payable 25 650 26 Sales 419,200 27 15,000 28 Sales discounts Sales returns and allowances Unearned revenue 17.500 29 23,000 30 Utilities expense 1,700 Prepare a multiple-step income statement for Meilleur Merchant for the year ended December 31, 2021. MEILLEUR MERCHANTS Income Statement Sales $ Cost of Goods Sold Net Sales Sales Interest Revenue Salaries Expense Interest Expense Sales Returns and Allowances Sales Discounts Freight-out Expense Prepare a multiple-step income statement for Meilleur Merchant for the year ended December 31, 2021. MEILLEUR MERCHANTS Income Statement Sales $ Cost of Goods Sold Net Sales Sales Interest Revenue Salaries Expense Interest Expense Sales Returns and Allowances Sales Discounts Freight-out Expense