The trial balance of Kingbird Fashion Center contained the following accounts at November 30 , the end of the company's fiscal year. Accounts Payable 52,100 Common Stock 93,600 Retained Earnings 11,600 Sales Revenue 765,700 Sales Returns and Allowances 4,200 Cost of Goods Sold 495,400 Salaries and Wages Expense 138,200 Advertising Expense 27,700 Utilities Expenses 15,800 Maintenance and Repairs Expense 12,100 Delivery Expense 16,700 Adjustment data: 1. Supplies on hand totaled $5,100. 2. Depreciation is $16,950 on the equipment. 3. Interest of $10,090 is accrued on notes payable at November 30 . Other data: 1. Salaries expense is 70% selling and 30% administrative. 2. Rent expense and utilities expenses are 80% selling and 20% administrative. 3. $30,000 of notes payable are due for payment next year. 4. Maintenance and repairs expense is 100% administrative. 5. Depreciation expense is 100% selling. Prepare a multiple-step income statement for the year. (ignore income taxes) (Enter loss using either a negative sian preceding the number eg. -45 or parentheses es. (45).)