Preparing multi-step income statement

Prepare Budgets mutli- step income statement for the year ended March 31, 2015

BUDGET BUSINESS SYSTEMS ADJUSTED TRIAL BALANCE MARCH 31, 2015 BALANCE
ACCOUNT TITLE	DEBIT	CREDIT
CASH	$2,400
ACCOUNT RECEIVABLE	11,400
MERCHANDISE INVENTORY	31,700
OFFICE SUPPLIES	6,400
EQUIPMENT	42,500
ACCUMULATED DEPRECIATION---EQUIPMENT		$13,900
ACCOUNTS PAYABLE		9,200
SALARIES PAYABLE		1,000
NOTES PAYABLE, LONG TERM		7,900
COMMON STOCK		20,000
RETAINED EARNINGS		14,000
DIVIDENDS	43,000	234,500
SALES REVENUE	1,000
SALES RETURNS AND ALLOWANCE	1,500
SALES DISCOUNT	116,300
COST OF GOOD SOLD	27,200
SELLING EXPERIENCE	14,800
ADMINISTRATIVE EXPENSE	2,300
INTEREST EXPENSE	$300,500	$300,500
TOTALT