The following selected accounts from the Martinez Corp.s accounting records are presented below for the year ended December 31, 2017:

Advertising expense		$ 49,500		Interest revenue		$ 27,000
Common stock		225,000		Inventory		60,300
Cost of goods sold		976,500		Rent revenue		21,600
Depreciation expense		112,500		Retained earnings		481,500
Dividends		135,000		Salaries and wages expense		607,500
Freight-out		22,500		Sales discounts		7,650
Income tax expense		63,000		Sales returns and allowances		36,900
Insurance expense		13,500		Sales revenue		2,160,000
Interest expense		63,000

The following selected accounts from the Martinez 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 $49,500 Interest revenue 225,000 Inventory 976,500 Rent revenue 112,500 Retained earnings 135,000 Salaries and wages expense 22,500 Sales discounts 63,000 Sales returns and allowances 13,500 Sales revenue 63,000 $ 27,000 60,300 21,600 481,500 607,500 7,650 36,900 2,160,000 Prepare a multiple-step income statement