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 Balance Dec. 31 $15,000 30,000 15,500 10,000 4,200 84,600 75,000 28,300 4,500 234,500 6,100 24,500 670 1,050 2,020 1,340 12.000 18 Merchandise inventory 19 Mortgage payable 20 Prepaid insurance 21 Property tax expense 22 Property taxes payable 23 Rent revenue 24 Salaries expense 25 Salaries payable 26 Sales 27 Sales discounts 28 Sales returns and allowances 29 Unearned revenue 30 Utilities expense 105,000 57,600 2,100 1,500 600 1,800 41,900 650 421,300 15,500 17,600 23,000 2.100 Prepare a multiple-step income statement for Meilleur Merchant for the year ended December 31, 2021