The adjusted trial balance accounts: Advertising Expense 15,000 Cost of Goods Sold 347,000 Depreciation Expense 3,500 Freight-out 2,000 Income Tax Expense 21,700 Interest Expense 19,000 Interest Revenue 25,000 Merchandise Inventory 35,750 Prepaid Rent 4,500 Sales 575,000 Sales Discounts 9,500 Sales Returns and Allowances 50,000 Store Salaries Expense 74,000 Unearned Revenue 8,000 Utilities Expense 18,000 Prepare a multiple-step income statement, in proper form, for the year ended December 31, 2014 for Cosey Inc.