The following selected information is for Oriole Company for the year ended January 31, 2021:

Freight in		$6,500		Purchase discounts		$12,000
Freight out		7,100		Purchase returns and allowances		16,300
Insurance expense		12,000		Rent expense		20,500
Interest expense		6,000		Salaries expense		60,800
Merchandise inventory, beginning		61,300		Salaries payable		2,500
Merchandise inventory, ending		42,000		Sales		322,000
O. G. Pogo, capital		105,000		Sales discounts		14,000
O. G. Pogo, drawings		42,400		Sales returns and allowances		20,400
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).)