The following selected accounts from the Blue Door Corporations general ledger are presented below for the year ended December 31, 2022:

Advertising expense		$ 55,000		Interest revenue		$ 30,000
Common stock		250,000		Inventory		67,000
Cost of goods sold		1,085,000		Rent revenue		24,000
Depreciation expense		125,000		Retained earnings		535,000
Dividends		150,000		Salaries and wages expense		675,000
Freight-out		25,000		Sales discounts		8,500
Income tax expense		70,000		Sales returns and allowances		41,000
Insurance expense		15,000		Sales revenue		2,400,000
Interest expense		70,000

Prepare a multiple-step income statement.