Exercise : 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. Service Revenue Equipment Rent Expense Steele, Capital Accounts Payable Steele, Withdrawals $44,000 38,000 8,000 16,000 1,400 12,700 Salaries Payable Salaries Expense Cash Accounts Receivable Interest Payable Utilities Expense $15,000 2,100 18,000 4,600 8,500 1,500 Exercise II: Capital City Motorcycle's selected accounts as of December 31, 2018, follow: Selling Expenses Interest Revenue Net Sales Revenue Cost of Goods Sold Administrative Expense $10,500 1,000 113,500 85,000 8,000 Prepare the multi-step income statement for the year ended December 31, 2018