Use the data below to prepare the multi-step income statement of Sound Software for the year ended January 31, 2023. (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.) Closing entries Date Journal Entry Accounts Debil Credit Not sales revenue January 31 Sales Revenue 445.000 Income Summary 445.000 Gross margin Operating expenses January 31 Income Summary 339,600 Sales Discounts 4,700 Cost of Goods Sold 258,000 Seling Expense 44.000 Operating Income General Expense 30.000 2.900 Other expense Interest Expense January 31 Income Summary 105,400 B. Meadown. Capital 105.400 Net income (loss) January 31 B. Meadows, Capital 40.000 B. Meadows, Withdrawals 40.000