Torres Company had the following account balances for the current year. Prepare a multiple-step income statement. \\begin{tabular}{|r|l|r|} \\hline\\( \\square \\) & Accounts Payable & \\( \\$ 46,100 \\) \\\\ \\hline\\( \\square \\) & Accounts Receivable & 52,800 \\\\ \\hline\\( \\square \\) & Cost of Goods Sold & 52,700 \\\\ \\hline\\( \\square \\) & Dividends & 20,900 \\\\ \\hline\\( \\square \\) & \\( \\begin{array}{l}\\text { General and Administrative } \\\\ \\text { Expenses }\\end{array} \\) & 11,600 \\\\ \\hline\\( \\square \\) & Sales & 3,500 \\\\ \\hline\\( \\square \\) & Sales Discounts & 4,700 \\\\ \\hline\\( \\square \\) & Sales Returns and Allowances & 9,300 \\\\ \\hline\\( \\square \\) & Selling_Expenses & \\\\ \\hline \\end{tabular}