Windsor Department Store inc, a private company following ASPE, is located near a shopping mall. At the end of the company's fiscal year on December 31, 2023, the following accounts appeared in two of its trial balances: Analysis reveals the following additional information: 1. Insurance expense and utilities expense are 70% selling and 30% administrative. 2. In the next year, $20,130 of the mortgage payable will be due for payment: 3. Property tax expense and depreciation on the building are administrative expenses; depreciation on the equipment is a selling expense; and $31,900 of the salaries and wages expense related to office salaries, and the remainder related to sales salaries. Depreciation expense includes $10,400 relating to the building and $12,900 relating to equipment. \begin{tabular}{lrr} Interest expense & 2,350 & 11,050 \\ Interest income & 4,400 & 4,400 \\ Interest payable & 75,700 & 8,700 \\ Inventory & 80,500 & 80,500 \\ Mortgage payable & 9,000 & 2,250 \\ \hline Prepaid insurance & 0 & 4,670 \\ Property tax expense & 0 & 4,670 \\ Property tax payable & 15,300 & 15,300 \\ Retained earnings & 108,200 & 108,200 \\ Salaries and wages expense & 11,900 & 14,150 \\ \hline Sales commission expense & 0 & 2,250 \\ Sales commission payable & 8,250 & 8,250 \end{tabular} Prepare a multiple-step income statement. (List selling expenses before adminis other expenses and losses. Enter negative amounts using either a negative sign prea