Income statement information for adidas Group, a German footwear, apparel, and accessories manufacturer, for the year ended December 31, 2013, follows. The company applies IFRS, as adopted by the European Union, and reports its results in millions of euros. Prepare its calendar year 2013

(1) Multiple-step income statement

(2) Single-step income statement.

Net income . . . . . . . . . . . . . . . . . . . . . . . . . € 790

Financial income. . . . . . . . . . . . . . . . . . . . . . 26

Financial expenses . . . . . . . . . . . . . . . . . . . . 94

Operating profit. . . . . . . . . . . . . . . . . . . . . . 1,202

Cost of sales . . . . . . . . . . . . . . . . . . . . . . . . 7,352

Income taxes . . . . . . . . . . . . . . . . . . . . . . . . 344

Income before taxes . . . . . . . . . . . . . . . . . . 1,134

Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . 7,140

Royalty and commission income . . . . . . . . . 104

Other operating income . . . . . . . . . . . . . . . 143

Other operating expenses. . . . . . . . . . . . . . 6,185

Net sales . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,492