Richmond Wins, Inc. had the following alphabetical list of accounts taken from its adjusted trial balance at December 31, 20B:

Accounts Payable $10,000
Accounts Receivable 14,000
Accumulated Depreciation-Building 13,400
Advertising Expense 6,400
Building 75,000
Capital Stock 40,000
Cash 10,000
Cost of Goods Sold 52,000
Depreciation Expense 1,000
Insurance Expense 1,900
Interest Payable 1,400
Inventory of Merchandise 30,000
Land 15,000
Prepaid Insurance 2,200
Rent Revenue 1,700
Retained Earnings (Jan. 1, 20B) 65,900
Salaries Expense 24,000
Salaries Payable 3,800
Sales 100,000
Supplies 400
Supplies Expense 800
Unearned Rent Revenue 100

Required:
A. Prepare a multiple step income statement for 20B. (Include gross profit, but ignore income taxes.)