P8-3B. From the partial worksheet shown below, prepare a formal income statement. Account Titles Sales Sales Returns and Allowances Sales Discounts Cost of Goods Sold EMERSON'S TRACTOR SUPPLIES PARTIAL WORKSHEET FOR THE YEAR ENDED DECEMBER 31, 2021 Income Statement Dr. Cr. 145 00 17500 179000 410000 Salaries Expense Insurance Expense 36000 27500 Advertising Expense 165 00 23000 Rental Income = Rent Expense Depreciation Exp. Store Equipment 225.00 11500 Accrued Salaries 325000 433000 108000 433000 4330.00 Preparing an income statement from a worksheet