The following selected accounts from the Skysong, Inc.'s general ledger are presented below for the year ended December 31, 2022:

Advertising expense

$46,000Interest revenue

$ 24,000Common stock

241,000Inventory

58,000Cost of goods sold

1,076,000Rent revenue

24,000Depreciation expense

116,000Retained earnings

526,000Dividends

141,000Salaries and wages expense

666,000Freight-out

16,000Sales discounts

7,900Income tax expense

61,000Sales returns and allowances

35,000Insurance expense

15,000Sales revenue

2,391,000Interest expense

61,000

Prepare a multiple-step income statement.