Wildhorse Store is located in midtown Madison. During the past several years, net income has been declining because of suburban shopping centers. At the end of the companys fiscal year on November 30, 2020, the following accounts appeared in two of its trial balances.

		Unadjusted		Adjusted				Unadjusted		Adjusted
Accounts Payable		$25,400		$25,400		Notes payable		$35,000		$35,000
Accounts Receivable		31,000		31,000		Owners Capital		87,400		87,400
Accumulated Depr.Equipment		35,000		46,000		Owners Drawings		10,000		10,000
Cash		25,000		25,000		Prepaid Insurance		10,200		2,500
Cost of Goods Sold		508,000		508,000		Property Tax Expense				2,500
Freight-Out		5,700		5,700		Property Taxes Payable				2,500
Equipment		145,000		145,000		Rent Expense		15,000		15,000
Depreciation Expense				11,000		Salaries and Wages Expense		96,000		96,000
Insurance Expense				7,700		Sales Revenue		720,000		720,000
Interest Expense		6,000		6,000		Sales Commissions Expense		6,500		11,000
Interest Revenue		2,100		2,100		Sales Commissions Payable				4,500
Inventory		30,000		30,000		Sales Returns and Allowances		8,000		8,000
						Utilities Expense		8,500		8,500

Prepare a multiple-step income statement. (List other revenues before other expenses. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)