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.) Efficient Office Systems Income Statement Year Ended March 31, 2018 Net Income (Loss) Efficient Office Systems Adjusted Trial Balance March 31, 2018 Balance Account Title Debit Credit Cash $ 4,300 Accounts Receivable 13,000 31,700 6,000 42,400 Merchandise Inventory Office Supplies Equipment Accumulated DepreciationEquipment Accounts Payable Salaries Payable Notes Payable, long-term $ 13,000 9,400 1,100 7,600 20,000 Common Stock Retained Earnings 4,000 Dividends 40,500 Sales Revenue 232,000 Cost of Goods Sold 104,400 27,700 Selling Expense Administrative Expense 14,500 2,600 Interest Expense $ 287,100 $ 287,100 Total