Answer:
 The preparation of the multiple-step income statement is presented below:
Explanation:
 The preparation of the multiple-step income statement is presented below:
                                         Beasley, Inc
                      Multiple-step income statement
                             December 31, 2021
Sales revenue                 $330,000
Less: Cost of goods sold  -$129,000
Gross profit                      $201,000
Less: Operating expenses
Salaries expense $38,000 
Advertising expense $21,000 
Utilities expense $43,000 
Total operating expenses -$102,000
Operating income             $99,000
Non operating income or others
Less: Interest expense          $10,000
Total non operating income $10,000
Income before taxes         $89,000
Less: income tax expense -$35,000
Net income                           $54,000