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Presented below is some of the information from the Trial Balance…

Presented below is some of the information from the Trial Balance for Security First for the month of March 2023.

Cash 139,250

Accounts Receivable 15,000

Supplies 2,100

Intangible Assets 1,500

Sales Returns and Allowances 15,000

Sales Discounts 9,300

Interest Expense 19,200

Depreciation Expense 9,000

Freight-Out 2,300

Advertising Expense 15,000

Cost of Goods Sold 102,000

Sales Revenue 215,000

Service Revenue 53,000

Salaries and Wages Expense 53,000

Utilities Expense 18,000

a. Please prepare a multiple-step income statement, in good form. Use spaces to demonstrate the proper format.

b.  Calculate the gross profit rate. Round to two decimal places, show all work.