The records of Green Steak Company list the following selected accounts for the quarter ended September 30. 2021: Interest revenue Inventori Note payable, long-term Salary payable Sales discounts Cales returns and allowances Sales revenue Selling expense Supplies Unearned sales revenue 400 Accounts payable 45,700 Accounts receivable 42,000 Accumulated depreciation 3,400 Holstein, capital, Jun 30 2,200 Holstein, drawing 8,400 Cash 296.700 Cost of goods sold 37.500 Equipment 6,000 General expenses 13,200 Interest payable $ 16,500 33,900 37.500 52,900 18,500 8,100 162,400 125.000 16,100 1,200 Required: (a) Prepare a multi-step income statement (b) Prepare the closing entries (c) Prepare a post-closing trial balance at September 30, 2021