FocusMore,Inc Required:
Prepare a Multiple Step Income Statement for 2011

FocusMore,Inc.,had the following alphabetical list of accounts taken from its adjusted trial balance at December 31,2011:
$$\begin{array} { l r } \text { Accounts Payable } & \$ 15,000 \\\text { Accounts Receivable } & 18,000 \\\text { Accumulated Depreciation-Building } & 26,200 \\\text { Advertising Expense } & 12,800 \\\text { Building } & 100,000 \\\text { Common Stock } & 60,000 \\\text { Cash } & 15,000 \\\text { Cost of Goods Sold } & 56,500 \\\text { Depreciation Expense } & 2,000 \\\text { Insurance Expense } & 3,800 \\\text { Insurance Payable } & 1,900 \\\text { Inventory } & 25,000 \\\text { Land } & 30,000 \\\text { Prepaid Insurance } & 4,600 \\\text { Interest Revenue } & 2,500 \\\text { Retained Earnings (Jan. 1, 2011) } & 58,000 \\\text { Salaries Expense } & 48,000 \\\text { Salaries Payable } & 4,600 \\\text { Sales } & 150,000 \\\text { Supplies Inventory } & 1,200 \\\text { Supplies Expense } & 2,000 \\\text { Unearned Rent Revenue } & 700\end{array}$$ Required:
Prepare a multiple step income statement for 2011.(Include gross profit,but ignore income taxes.)