Windsor Limited is a private corporation reporting under ASPE. At December 31, 2021, its general ledger contained the following summary data: Cost of goods sold $1,224.000 Interest expense 34.300 Interest revenue 11,800 Operating expenses 205.000 Retained earnings, January 1 551.500 Sales 1.646.000 Additional information: 1. In 2021, common share dividends of $25,600 were declared on June 30 and December 31. The dividends were paid on July 8.2021. and January 8. 2022, respectively. 2. The company's income tax rate is 20%. Record the dividend transactions in 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record declaration of dividend.) (To record payment of dividend.) (To record declaration of dividend.) (To record payment of dividend.) (To record declaration of dividend.) Determine income tax expense. Income tax expense $ Prepare a multiple-step income statement for 2021. WINDSOR LIMITED Income Statement $