With their year-end of May 31, 2021, fast approaching, Weyburn General Store wants to examine their financial performance. From the trial balance information below, prepare a classified multistep income statement (the company uses a perpetual inventory system).

\begin{tabular}{lrrrr} & \multicolumn{2}{c}{ Debit } & \multicolumn{2}{c}{ Credit } \\ \hline Accounts Payable & $ & - & $ & 3,000 \\ \hline Accounts Receivable & $ & - & $ & - \\ \hline Accumulated Depreciation, Building-Office & $ & - & $ & 21,300 \\ \hline Accumulated Depreciation, Equipment-Store & $ & - & $ & 11,800 \\ \hline Advertising Expense & $ & 18,300 & $ & - \\ \hline Building - Office & $ & 177,100 & $ & - \\ \hline Cash & $ & 9,400 & $ & - \\ \hline Cost of Goods Sold & $ & 1,416,900 & $ & - \\ \hline Depreciation Expense, Building-Office & $ & 7,100 & $ & - \\ \hline Depreciation Expense, Equipment-Store & $ & 3,500 & $ & - \\ \hline Equipment - Store & $ & 70,800 & $ & - \\ \hline Ethel Hardachre, Capital & $ & - & $ & 243,000 \\ \hline Ethel Hardachre, Withdrawals & $ & 108,600 & $ & - \\ \hline Insurance-Office Expense & $ & 4,300 & $ & - \\ \hline Interest Expense & $ & 10,000 & $ & - \\ \hline Interest Receivable & $ & - & $ & - \\ \hline Interest Revenue & $ & - & $ & 29,500 \\ \hline Merchandise inventory & $ & 177,100 & $ & - \\ \hline Notes Receivable & $ & 5,900 & $ & - \\ \hline Prepaid Insurance & $ & 1,700 & $ & - \\ \hline Prepaid Rent & $ & 8,500 & $ & - \\ \hline Rent revenue & $ & - & $ & 17,700 \\ \hline Rent-Store Expense & $ & 52,000 & $ & - \\ \hline Sales & $ & - & $ & 2,314,200 \\ \hline Sales Discounts & $ & 1,400 & $ & - \\ \hline Sales Returns \& Allowances & $ & 8,300 & $ & - \\ \hline Supplies-store Expense & $ & 5,900 & $ & - \\ \hline Unearned Revenue & $ & - & $ & 7,400 \\ \hline Utilities-Office Expense & $ & 13,200 & $ & - \\ \hline Wages Payable & $ & - & $ & - \\ \hline Wages-Marketing Expense & $ & 118,100 & $ & - \\ \hline Wages-Office Expense & $ & 186,600 & $ & - \\ \hline Wages-Store Expense & $ & 243,647,00 & $ & - \\ \hline & $ & $ & 2,647,900 \\ \hline \end{tabular}