The following income statement items, arranged in alphabetical order, are taken from the records of Shaw Corporation for the current year: Advertising expense $1,374
Interest expense $1,360
Commissions expense 2,271
Interest revenue 1,464
Cost of goods sold 29,214
Rent revenue 6,957
Depreciation expense - office building 2,724
Salaries and wages expense—office 11,582
Income tax expense 1,586
Sales revenue 48,243
Insurance expense - salesperson’s auto 2,141
Supplies expense—office 921

Assume that Shaw Corporation classifies all operating expenses into two categories: (1) selling and (2) general and administrative.

Required:
Prepare a multiple-step income statement for the current year.

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p.m., when it closes. however, he stayed past 5 p.m. to complete a brief that had to be filed on monday morning. at 5: 15 p.m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?