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2. The following accounts appeared in the trial balance of the Nortlake Co. at the end of the fiscal year on June 30, 2021. $ 25300 30500 45000 $ 30300 101,700 7500 Accounts payable Accounts receivable Accumulated Depreciation - Equipment Cash Cost of goods sold Freight-out Equipment Depreciation Expense 51000 457,000 4700 206300 13500 3600 3800 2500 22000 135000 Notes Payable Owner's capital Loss on disposal of Equipment Prepaid Insurance Property tax Expense Property taxes payable Rent Expense Salaries and wages expense Sales revenue Sales commissions Expense Sales commissions payable Sales returns and allowances Utilities Expense Insurance Expense Interest Expense 850 11050 965,430 17000 Interest revenue 4500 4500 Inventory 29000 10500 Sales Discounts 5500 55000 (a) Prepare a multiple-step Income Statement for the year ended September June 30, 2021. [13]