Wayman Corporation reports the following amounts in its December 31, 2021, income statement. Sales revenue Interest expense Salaries expense Utilities expense $397,000 21,000 41,000 51,000 Income tax expense $ 51,000 Cost of goods sold 131,000 Advertising expense 31,000 Required: Prepare a multiple-step income statement. WAYMAN CORPORATION Multiple-step Income Statement For the year ended December 31, 2021 Total operating expenses Operating income