The following selected accounts from theBlue Door Corporation's general ledger are presented below for the year ended December 31, 2022:

Advertising expense$55,000

Interest revenue$30,000

Common stock 250,000

Inventory 67,000

Cost of goods sold 1 ,085,000

Rent revenue 24,000

Depreciation expense 125,000

Retained earnings 535,000

Dividends 150,000

Salaries and wages expense 675,000

Freight-out 25,000

Sales discounts 8,500

Income tax expense 70,000

Sales returns and allowances 41,000

Insurance expense 15,000

Sales revenue 2,400,000

Interest expense 70,000

Create a multiple-step income statement.