Use the following information to prepare a Multi-Step Statement of Comprehensive income, statement of changes in Shareholder Equity, and a classified Statement of Financial Position

Adjusted Trial Balance
December 31, 2017
	Debit	Credit
Cash	33,400
Accounts Receivable	87,400
Merchandise Inventory	90,000
Store Supplies	7,000
Store Equipment	170,000
Accumulated Depreciation - Store Equipment		54,000
Delivery Equipment	96,000
Accumulated Depreciation - Delivery Equipment		26,000
Notes Payable		82,000
Accounts Payable		117,000
Common Shares		200,000
Retained Earnings		16,000
Sales		1,494,400
Sales Returns and Allowances	8,400
Cost of Goods Sold	994,800
Salaries Expense	280,000
Advertising Expense	52,800
Utilities Expense	28,000
Repair Expense	24,200
Delivery Expense	33,400
Rent Expense	48,000
Store Supplies Expense	4,000
Depreciation Expense - Store Equipment	18,000
Depreciation Expense - Delivery Equipment	14,000
Interest Expense	22,000
Interest Payable		22,000
Totals	2,011,400	2,011,400

Other Data:

1) Salaries Expense is 70% selling and 30% administrative

2) Rent Expense and utilities expense are 80% selling and 20% administrative

3) $60,000 of notes payable are due within 12 months

4) repair expense is 100% administrative