You are working for a small restaurant which has provided you with the following information from this year. This trial balance has been prepared after the adjusting entries have been made but before the closing entries. At the end of 2019, it had the following account balances. Prepare a multi-step income statement for the year ended December 31, 2019: Accounts receivable $22,660 Rent expense $33,000 Inventory $43,120 Retained earnings, opening $24,200 Advertising expense $11,660 Cash $13,200 Wages expense $68,640 Dividends declared $2,200 Miscellaneous expense $7,260 Wages payable $4,400 Common shares $33,000 Prepaid rent $2,200 Cost of goods sold $125,840 Accounts payable $14,080 Sales $249,590