Listed below are several amounts from the accounting records of Bike Links for the year ended December 31, 2019. Prepare a multiple-step income statement in good form. 
Definitions:
Treasury Note
A Treasury note is a marketable U.S. government debt security with a fixed interest rate and maturity between one and ten years.
Bid Price
The highest price that a buyer is willing to pay for a security or commodity.
Value-Weighted Index
An index in which each component is included in proportion to its market value, making larger companies account for a bigger portion of the index.
Divisor
A mathematical component used in indices to adjust the index value, catering for changes in stock splits or similar adjustments.
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