The following items are taken from the financial statements of the Postal Service for the year ending December 31, 2017: Accounts payable $ 18,000 Accounts receivable 11,000 Accumulated depreciation equipment 28,000 Advertising expense 21,000 Cash 15,000 Common Stock 1,000 Retained Earnings (1/1/17) 101,000 Dividends 14,000 Depreciation expense 12,000 Income tax expense 15,000 Insurance expense 3,000 Note payable, due 6/30/18 70,000 Prepaid insurance (12-month policy) 6,000 Rent expense 17,000 Salaries and wages expense 32,000 Service revenue 133,000 Supplies 4,000 Supplies expense 6,000 Equipment 210,000 Required: Prepare a multiple-step income statement for the year ending December 31, 2017.