The following incorrect income statement was prepared by the accountant of the axel corporation: axel corporation income statement for the year ended december 31, 2021 revenues and gains: sales revenue $ 660,000 interest revenue 39,000 gain on sale of investments 86,000 total revenues and gains 785,000 expenses and losses: cost of goods sold $ 360,000 selling expense 66,000 administrative expense 86,000 interest expense 23,000 restructuring costs 62,000 income tax expense 47,000 total expenses and losses 644,000 net income $ 141,000 earnings per share $ 1.41 required: prepare a multiple-step income statement for 2021 applying generally accepted accounting principles. the income tax rate is 25%. (