prepare a multiple step income statement and a contribution format income statement

\begin{tabular}{|l|r|l|} \hline Account Name & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{|c|}{ Credit.} \\ \hline Raw Materials & $33,400 & \\ \hline Cash & $133,100 & \\ \hline Work in Process & $391,800 & \\ \hline Salaries Expense & $47,000 & \\ \hline Rent Expense & $5,100 & \\ \hline Advertising Expense & $12,000 & \\ \hline Sales Commissions Expense & $26,000 & \\ \hline Accumulated Depreciation & & \\ \hline Depreciation Expense & $5,000 & \\ \hline Cost of Goods Sold & $203,600 & \\ \hline Sales Revenue & & \\ \hline \end{tabular}