The following is a partial trial balance for General Lighting Corporation as of December 31, 2013: E 4-2 Income statement format: single-step and multiple-step .LO1 LO3 LO6 Account Title Debits Credits Sales revenue 2,350,000 Rental revenue 80,000 Loss on sale of investments 22,500 Loss from flood damage 120,000 Cost of goods sold 1.200,300 Loss from write down of inventory due to 200,000 Salaries expense 300,000 Depreciation expense 100,000 Interest expense 90,000 Rent expense 50,000 300,000 ordinary shares were outstanding tatouin 2013. Income tax expense has not yet been accrued The income tax rate is 20%. Required: 1. Prepare a single-step income statement for 2013, including EPS disclosures. 2. Prepare a multiple-step income statement for 2013, including EPS disclosures