multi$-$step income statement amd balance sheet using these Accounts,Debit,Credit$],[$Cash$,$$$7,600,],[$Accounts Receivable,$37,100,],[$Merchandise Inventory,$105,800,],[$Office Supplies,$1,300,],[$Prepaid Rent,$1,000,],[$Furniture & Fixtures,$66,500,],[$Accumulated Depreciation,,$33,800],[$Accounts Payable,,$7,300],[$Salaries Payable,,$2,00],[$Deferred Revenue,,$600],[$Utilities Payable,,$2,400],[$Common Stock,,$98,400],[$Retained Earnings,,$48,000],[$Dividends$,60,000,],[$Sales Revenue,,$426,000],[$Interest Revenue,,$15,000],[$Cost of Goods Sold,$254,000,],[$Salaries Expense,$84,700,],[$Rent Expense,$7,700,],[$Depreciation Expense furn.,$2,700,],[$And fixtures,$2,200,],[$Supplies Expense,$2,900,],[$Utilities Expense,$633,500,633,500],[$Totals$,,$