The following selected accounts from the Sheffield Corp.s accounting records are presented below for the year ended December 31, 2017: Advertising expense 58,300 Interest revenue Common stock Cost of goods sold Depreciation expense 132,500 Retained earnings Dividends Freight-out Income tax expense Insurance expense Interest expense $ 31,800 71,020 25,440 567,100 715,500 9,010 43,460 2,544,000 265,000 Inventory 150,100 Rent revenue 159,000 26,500 74,200 15,900 74,200 Salaries and wages expense Sales discounts Sales returns and allowances Sales revenu Prepare a multiple-step income statement SHEFFIELD CORP Income Statement SHOW LIST OF ACCOUNTS