Exercise I: Steele Floor Coverings reported the following summarized data at December 31, 2018. Accounts appear in no particular order, and all have normal balances. Prepare the trial balance of Steele Floor Coverings at December 31, 2018 $15,000 2,100 18,000 Service Revenue $44,000 Salaries Payable Equipment Rent Expense Steele, Capital Accounts Payable Steele, Withdrawals 12,700 Utilities Expense 38,000 Salaries Expense 8,000 Cash 16,000 Accounts Receivable 4,600 1,400 Interest Payable 8,500 1,500 Exercise II: Capital City Motorcycle's selected accounts as of December 31, 2018, follow: Selling Expenses $10,500 Interest Revenue Net Sales Revenue 1,000 113,500 85,000 Administrative Expense 8,000 Cost of Goods Sold Prepare the multi-step income statement for the year ended December 31, 2018