Current Attempt in Progress The selected accounts from the Blue Spruce Corp's accounting records are presented below for the year ended December 31, 2022: Advertising expense $45,100 Interest revenue $24,600 Common stock 205,000 Inventory 54,940 Cost of goods sold 889,700 Rent revenue 19,680 Depreciation expense 102,500 Retained earnings 438,700 Dividends 123,000 Salaries and wages expense 553,500 Freight-out 20,500 Sales discounts 6.970 Income tax expense 57,400 Sales returns and allowances 33.620 Insurance expense 12,300 Sales revenue 1.968,000 Interest expense 57,400 Prepare a multiple-step income statement. BLUE SPRUCE CORP. Income Statement