The following selected accounts from the Blue Spruce Corp's general ledger are presented below for the year ended December 31, 2022: Advertising expense Common stock Cost of goods sold Depreciation expense Dividends Freight-out Income tax expense Insurance expense Interest expense $63.000 Interest revenue 258.000 Inventory 1,093.000 Rent revenue 133,000 Retained earnings 158,000 Salaries and wages expense 33.000 Sales discounts 78.000 Sales returns and allowances 15,000 Sales revenue 77.000 $40.000 75.000 24.000 543,000 682,000 9.600 51.000 2,407.000 Prepare a multiple-step income statement. Blue Spruce Corp. Income Statement $ S