The following selected accounts from the Marigold Corp.'s general ledger 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 48,400 Interest revenue 26,400 58,960 21,120 470,800 594,000 7,480 36,080 2,112,000 220,000 Inventory 954,800 Rent revenue 110,000 132,000 Salaries and wages expense Retained earnings 22,000 Sales discounts 61,600 Sales returns and allowances 13,200 Sales revenue 61,600 Prepare a multiple-step income statement