Use the data below to prepare the multi-step income statement of Serrazin Research for the year ended December 31, 2020, (Click the icon to view the closing entries.) Complete the multi-step income statement section-by-section as presented to you. (Use parentheses or a minus sign for a net loss.) B222020 Closing entries Joumal Entry Date Accounts Debit Credit December 31 Sales Revenue 441,000 Income Summary 441,000 December 31 Income Summary 349,400 Sales Discounts 4,700 Cost of Goods Sold 252.000 52,000 38,000 Selling Expense General Expense Interest Expense 31 Income Summary B. McNeill, Capital 2.700 December 91.600 91,600 December 31 B. McNeill. Capital 52.000 B. McNeill. Withdrawals 52.000 os Curress margin Palis revenue Less Salls discounts Net sales revenue cost of goods sold Operating expenses stelling expenses. Oberating expenses Other Texpense in Interest expense Net income Class) $ Crencial expenses 1 $