The ZZZ Company, Inc. sells office furniture. There are 100,000 shares of common stock outstanding. A list of their accounts and their balances at December 31, 2022 except for the Retained earnings account which is at 1- 1-22 are as follows: Cash Accounts receivable Net Plant & Equipment Current Liabilities Cost of goods sold Debit $ 524,000 Credit 216,000 348,000 360,000 1,176,000 Income tax expenses 115,200 Common stock 1,080,000 Administrative expenses 216,000 Retained earnings, (January 1, 2022) Sales revenue 139,200 2,184,000 Deferred revenue 20,000 Sales returns and allowances 84,000 Prepaid expenses 780,000 Interest expense 24,000 Wind damage loss 96,000 Selling expenses 204,000 Totals $3.783.200 $3.783.200 Required: Prepare a multiple-step income statement.