Fit$-$for$-$Life Foods reports the following income statement accounts for the year ended December $31.$Gain on sale of equipmentOffice supplies expenseInsurance expenseSalesOffice salaries expenseRent expense$-$Selling spaceSales salaries expense$ $6,290$ Depreciation expense$-$Office copier$660$Sales discounts$1,390$Sales returns and allowances$212,000$TV advertising expense$31,500$Interest revenue$10,500$ Cost of goods sold$23,200$ Sales commission expensePrepare a multiple$-$step income statement.$ $40016,2003,9002,10060088,50013,700$