The following selected information is for Pharoah Company for the year ended January $31,2024$:Delivery expense$$7,500$Purchase discounts$$12,400$Freight in$6,000$Purchase returns and allowances$16,300$Insurance expense$12\mathrm{.}800$Rent expense$20,100$Interest expense$6,400$Salaries expense$60,800$Merchandise inventory, beginning$61,400$Salaries payable$2,500$Merchandise inventory, ending$41,000$Sales$325\mathrm{.}000$O$.$ G$.$ Clark, capital$105,000$Sales discounts$14\mathrm{.}200$O$.$ G$.$ Clark, drawings$42\mathrm{.}100$Sales returns and allowances$20,500$Purchases$211,000$Unearned revenue$4,500$aPrepare a multiple$-$step income statement. $($Enter negative amounts using either a negative sign preceding the number eg$.-45$ or parentheses e$.$g$.(45).)$