The following selected accounts from the Blue Spruce Corp's accounting records are presented below for the year ended December 31, 2017: Advertising expense Common stock Cost of goods sold Depreciation expense Dividends Freight-out Income tax expense Insurance expense Interest expense $67.100 305,000 1,323,700 152.500 183,000 30.500 85.400 18.300 85.400 Interest revenue Inventory Rent revenue Retained earnings Salaries and wages expense Sales discounts Sales returns and allowances Sales revenue $36,600 81.740 29,280 652.700 823.500 10.370 50.020 2.928,000 Prepare a multiple-step income statement. BLUE SPRUCE CORP. Income Statement For the Year Ended December 31, 2017 Sales Sales Revenue $ 2928000 Less Sales Returns and Allowances $ 50020 Sales Discounts 10370 60390 Gross Profit 2867.610 Opera