Efficient Office Systems uses a perpetual inventory system. The adjusted trial balance of Efficient Office Systems at March 31, 2024, follows: Click the icon to view the adjusted trial balance.) Prepare Efficient's multi-step income statement for the year ended March 31, 2024. (Use a minus sign or parentheses to show other expenses.) Efficient Office Systems Adjusted Trial Balance March 31, 2024 Account Title Cash Accounts Receivable Merchandise Inventory Estimated Returns Inventory Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Refunds Payable Salaries Payable Notes Payable, long-term Miller, Capital Miller, Withdrawals Sales Revenue Sales Discounts Forfeited Cost of Goods Sold Selling Expense Administrative Expense Interest Expense Total $ Debit Balance 4,300 13,200 31,100 1,100 6,000 42,000 41,500 106,650 27,400 $ 14,500 2,800 290,550 $ Credit 13,500 6,500 2,000 900 8,200 21,350 237,000 1.100 290,550