You have been provided with the following selected accounts for Whispering Winds Ltd. for the year ended April 30 , 2021: Whispering Winds conducted a physical inventory count on April 30, 2021. Inventory on hand at that date was determined to be $668,878. Prepare a partial multiple-step statement of income for the year ended April 30, 2021, through to gross profit. WHISPERING WINDS LTD. Statement of Income (Partial) $ $ $