Efficient Office Systems uses a perpetual inventory system. The adjusted trial balance of Efficient Office Systems at March 31, 2018, follows: (Click the icon to view the adjusted trial balance.) Prepare Efficient's multi-step income statement for the year ended March 31, 2018. (Use a minus sign or parentheses to show other expenses.) Teai Lilueu Marcil JI, ZUT0 Net Income (Loss) Account Title Debit Credit Cash 2,700 Accounts Receivable 13,000 Merchandise Inventory 31,900 Office Supplies 7,100 Equipment 43,100 Accumulated Depreciation-Equipment 13,400 9,900 Accounts Payable Salaries Payable 500 Notes Payable, long-term 8,100 Muir, Capital 12,600 45,500 Muir, Withdrawals Sales Revenue 239,000 Cost of Goods Sold 95,600 Cost of Goods Sold Selling Expense Administrative Expense 95,600 27,200 14,800 2,600 Interest Expense 283,500 283,500 $ Total