On January $1,2024,$ the general ledger of ACME Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,700,],[$Accounts Receivable,$47,400,],[$Allowance for Uncollectible Accounts,,$$4$f$,800],[$Inventory$,20,600,],[$Land$,52,000,],[$Equipment$,18,000,],[$Accumulated Depreciation,,$2,100],[$Accounts Payable,,$29,100],[$Notes Payable $(6\%,$ due April $1,2025),,56,000],[$Common Stock,,$41,000],[$Retained Earnings,,$30,700],[$Totals$,$$$163,700,$$$163,700]]$

During January $2024,$ the following transactions occur:

January $2$ Sold gift cards totaling $$9,200.$ The cards are redeemable for merchandise within one year of the purchase date.

January $6$ Purchase additional inventory on account, $$153,000.$ ACME uses the perpetual inventory system.

January $15$ Firework sales for the first half of the month total $$141,000.$ All of these sales are on account. The cost of the units sold is $$76,800.$

January $23$ Receive $$126,000$ from customers on accounts receivable.

January $25$ Pay $$96,000$ to inventory suppliers on accounts payable.

January $28$ Write off accounts receivable as uncollectible, $$5,400.$

January $30$ Firework sales for the second half of the month total $$149,000.$ Sales include $$13,000$ for cash and $$136,000$ on account. The cost of the units sold is $$82,500.$

January $31$ Pay cash for monthly salaries, $$52,600.$

$4.$ Prepare a multiple$-$step income statement for the period ended January $31,2024.$