The following account titles and balances were taken from the adjusted trial balance of Omar Farm Co. for 2013. The company uses the periodic inventory system.

Account Title Balance:

Sales returns and allowances ...........$ 6,500
Miscellaneous expense ..............$ 800
Transportation-out ...............$ 1,400
Sales ......................$ 139,500
Advertising expense ................$ 5,500
Salaries expense ................$ 17,000
Transportation-in .................$ 3,450
Purchases .................... $ 84,000
Interest expense .................$ 720
Merchandise inventory, January 1 ..........$ 12,400
Rent expense ...................$ 10,000
Merchandise inventory, December 31 .........$ 8,100
Purchase returns and allowances ...........$ 2,500
Loss on sale of land ...............$ 6,800
Utilities expense .................$ 1,420

Required: 

a. Prepare a schedule to determine the amount of cost of goods sold. 
b. Prepare a multi step income statement. 
c. Prepare a single step income statement.