The following selected information is for Sheridan Company for the year ended January 31, 2024: Delivery expense Freight in Insurance expense Interest expense Merchandise inventory, beginning $7,500 6,600 12,300 6,600 61,300 Purchase discounts Purchase returns and allowances Rent expense Salaries expense Salaries payable $12,800 16,100 20,200 60.500 2,500 Merchandise inventory, ending O. G. Garcia, capital O. G. Garcia, drawings Purchases 41,500 Sales 105.000 42.200 211,000 Sales discounts Sales returns and allowances Unearned revenue 323,000 14.000 20,100 4.500 Prepare a multiple-step income statement