A trading company, buys and sells merchandise. An abstract of accounting data for 2017 (January to December) is following (in 000 ): Net sales COGS Gross profit Transportation costs to customers (freight-out) Interest expense 1 858 1 180 678 75 42 Sales representatives wages and social expenses Sales representatives bonuses Sales manager's salary and social expenses Administration wages and social expenses Headquarters rent (50% to administration and 50% to marketing and selling) Marketing and advertising expenses CEO and CFO's salaries and expenses Tax expense (25% of pre-tax profit) 21 2255 222 108 12 150 110 25 ?? Prepare a multi-step income statement (show marketing&selling expenses and general&administration expenses)