Xltra Inc. had the following account balances at December 31, 2021: Deferred revenue $8,960 Travel and entertainment expense 11,340 Cash received from debt 18,500 Sales revenue 412,860 Repairs and maintenance expense 15,655 Insurance expense 9,400 Advertising expense 48,265 Dividends, paid in cash 15,500 Office supplies expense 6,775 Prepaid expenses 12,565 Sales discounts 22,540 Rent expense 11,000 Payments to suppliers on account 67,844 Income tax expense 33,750 Contributions by owners 24,750 Cost of goods sold 165,000 Collections from customers 69,532 Freight expense 10,065 Sales returns and allowances 15,320 Create a multiple step income statement