Fit$-$for$-$Life Foods reports the following income statement accounts for the year ended December $31.$ Gain on sale of equipment Office supplies expense Insurance expense Sales Office salaries expense Rent expense $-$ Selling space Sales salaries expense $6,158$ Depreciation expense$-$office copier $740$ Sales discounts $1,360$ Sales returns and allowances $210,000$ TV advertising expense $31,788$ Interest revenue $10,900$ Cost of goods sold $23,800$ Sales commission expense $54015,6004,1002,30062090,90013,200$ Prepare a multiple$-$step income statement.