Do a Partial Multiple Step Income Statement (through Gross Profit) using the following accounts from Tescana, Inc. for the month that ended January 31, 2024.
Name of Account	Balance
Beginning Inventory	$ 4,000,000.00
Casualty Loss from Vandalism	13,500.00
Depreciation Expense	64,000.00
Dividend Revenue	42,960.00
Ending Inventory	1,500,000.00
Entertainment Expense	12,560.00
Freight in	23,000.00
Freight out	36,000.00
Gain on sale of building	49,560.00
Income Taxes	35%
Insurance Expense	456,000.00
Interest Expenses	26,000.00
Interest Revenues	29,350.00
Loss from abandonment of equipment	19,620.00
Property Tax Expense	230,000.00
Purchase	1,500,000.00
Purchase Discount	42,000.00
Purchase Return and Allowances	95,000.00
Salaries and Wages Expense	1,020,000.00
Sales	12,000,000.00
Sales Discount	950,000.00
Sales Return and Allowances	1,500,000.00
Supplies Expense	5,300.00
Utilities Expense	320,000.00