The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Mulberry Street Sportswear as they appear on the 12/31/14 adjusted trial balance.

Accounts Payable	$10,000
Accounts Receivable	11,000
Advertising Expense	12,000
Cost of Goods Sold	89,000
Delivery Expense	6,000
Insurance Expense	1,000
Interest Expense	2,000
Merchandise Inventory	20,000
Rent Expense	12,000
Sales	160,000
Sales Discounts	11,000
Sales Returns and Allowances	19,000
Unearned Revenue	2,000

Required:

a.	Prepare a multi-step income statement for 2014 for Mulberry Street Sportswear. MULBERRY STREET SPORTSWEAR Income Statement For the Year Ended 12/31/14 Operating Expenses: