The accounting records for ADR, Inc. reflected the following amounts at the end of August 2013:
Cash ............ $3,500
Total Operating Expenses ... 3,700
Accounts Payable ..... 4,500
Total Shareholders’ Equity ... 5,200
Long-Term Notes Payable .. 2,300
Inventory ........ 1,700
Wages Payable ..... 1,100
Cost of Goods Sold ..... $19,500
Equipment, Net ..... 6,100
Accrued Liabilities ..... 1,900
Net Sales Revenue ..... 28,000
Accounts Receivable ..... 2,900
Prepaid Rent ........ 800
Prepare ADR’s multi-step income statement for the fiscal year ended August 31, 2013.