You have been provided with the following selected accounts for Flint Ltd. for the year ended April 30, 2021: Inventory, May 1, 2020 $607,000 Interest expense $28,000 Purchases 5,947,000 Interest income 22,000 Accounts receivable 765,000 Accounts payable 583,000 Sales 9,220,000 Administrative expenses 796,000 Purchase discounts 38,000 Selling expenses 150,000 Freight in 125,000 Cash 153,000 Land 910,000 Common shares 208,000 Flint conducted a physical inventory count on April 30, 2021. Inventory on hand at that date was determined to be $665,310. (a) Prepare a partial multiple-step statement of income for the year ended April 30, 2021, through to gross profit. FLINT LTD. Statement of Income (Partial) $