Presented below is information for Whispering Winds Corp. for the month of January 2022.

Cost of goods sold		$228,123		Rent expense		$33,000
Freight-out		6,000		Sales discounts		8,000
Insurance expense		12,000		Sales returns and allowances		19,000
Salaries and wages expense		56,000		Sales revenue		384,000

(a)

Prepare a multiple-step income statement. (If there is a net loss then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Whispering Winds Corp. Income Statement > 5