Fit$-$for$-$Life Foods reports the following income statement accounts for the year ended December $31.$

Gain on sale of equipment $ $6,220$ Depreciation expense$$Office copier $ $550$

Office supplies expense $760$ Sales discounts $16,500$

Insurance expense $1,330$ Sales returns and allowances $4,100$

Sales $229,000$ TV advertising expense $2,000$

Office salaries expense $31,200$ Interest revenue $640$

Rent expense$$Selling space $10,300$ Cost of goods sold $89,800$

Sales salaries expense $22,800$ Sales commission expense $12,400$

Prepare a multiple$-$step income statement.