Which one of the following statements is correct? Select one: a. Net sales and cost of goods sold appear in multiple-step income statement but not in single-step income statement. O b. Net sales and cost of goods sold appear in single-step income statement but not in multiple-step income statement. c. All accounts of single-step income statement appear in multiple-step income statement. O d. All accounts of multiple-step income statement appear in single-step income statement.