The following selected information is for Cullumber Company for the year ended January 31, 2021: Freight in $6,500 Purchase discounts $12,000 Freight out 7,300 Purchase returns and allowances 16,300 Insurance expense 12,000 Rent expense 20,400 Interest expense 6,000 Salaries expense 60,500 Merchandise inventory, beginning 61,000 Salaries payable 2,500 Merchandise inventory, ending 42,000 Sales 321,000 O. G. Pogo, capital 105,000 Sales discounts 14,000 O. G. Pogo, drawings 42,300 Sales returns and allowances 20,300 Purchases 213,000 Unearned sales revenue 4,500 (a) Prepare a multiple-step income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)