$\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts receivable,$ $19,680,],[$Merchandise inventory,$27,90038,900,],[$Office supplies,$38,9001,380,],[$Store equipment,$1,38081,800,],[$Accumulated depreciation$-$store equipment Building,$81,00,$$ $25,900],[$Accumulated depreciation$-$building,$269,000,],[$Accounts payable,,$130,600],[$Salaries payable,,$32,10015,700],[$Common stock,,$100,000],[$Retained earnings,,$71,700],[$Sales$,46,440,],[$Sales discounts,$9,800,468,000],[$Sales returns and allowances,$26,300,],[$Cost of goods sold,$219,000,],[$Sales salaries expense,$40,800,],[$Depreciation expense$-$store equipment,$17,800,],[$Depreciation expense$-$building,$25,800,],[$Advertising expense,$14,100,],[$Office supplies expense,$5,300,],[$Totals$,$$ $844,000,$$ $844,000]]$

Prepare a multiple$-$step income statement that includes separate categories for net sales, cost of goods sold, selling expenses, and general and administrative expenses. The company categorizes the following accounts as selling expenses: Sales Salaries Expense, Depreciation Expense$-$Store Equipment, and Advertising Expense. It categorizes the remaining expenses as general and administrative.