The general manager has asked that you prepare BRI's ASPE compliant income statement using the MULTIPLE STEP format (in good form) and statement of retained earnings (in good form) based on the adjusted trial balance. To facilitate the general manager's review, you plan to provide detailed supporting calculations and round all amounts to the nearest dollar. Account Brewz Regina Inc. Adjusted Trial Balance December 31, 2020 Dr. $2,129,805 Cr. Cash Accounts receivable Inventory 85,550 234,965 Prepaid expenses 32,750 Land 1,000,000 Building 450,000 Accumulated amortization - building $90,000 Furniture and equipment 375,000 Accumulated amortization - furniture and equipment 187,500 Franchise 750,000 Accounts payable 102,080 Salaries and wages payable 110,990 Unearned revenue 8,500 Dividends payable 418,830 Mortgage payable Common shares 465,500 50,000 Retained earnings Cash dividends declared Sales 2,996,425 418,830 4,992,875 Advertising expense Amortization expense Cost of goods sold Income tax expense Insurance expense Interest expense 149,500 55,500 1,999,950 349,025 7,500 27,630 60,530 Other operating expenses Salaries and wages expense 1,250,765 45,400 Utilities expense $9,422,700 $9,422,700