The Income Statement and Balance Sheet columns below are from the work sheet of the Mandle Company for the year ended December 31, 20--. 
Required:
Prepare a multi-step income statement for Mandle Company for the current fiscal year. Include separate sections for selling expenses and general expenses under the heading "Operating Expenses" by using the classifications provided in the Account Title column of the work sheet.
Definitions:
Scapegoats
Individuals or groups blamed for wrongdoings, mistakes, or faults of others, often as a way of diverting attention or to satisfy the need to assign blame.
Japanese Canadians
Canadians of Japanese ancestry, a community that has contributed to Canada's cultural, social, and economic fabric.
Pearl Harbor
The site of a surprise military attack by the Japanese Navy against the United States at the naval base in Hawaii on December 7, 1941, leading the U.S. into World War II.
Ethnic Group
A community or population made up of people who share a common cultural background or descent.
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