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

$\backslash$table$[[$Gain on sale of equipment,$6,340,$Depreciation expense$-$office copier,$510],[$Office supplies expense,$620,$Sales discounts,$15,300],[$Insurance expense,$1,200,$Sales returns and allowances,$4,000],[$Sales$,211,000,$TV advertising expense,$2,300],[$Office salaries expense,$32,200,$Interest revenue,$730],[$Rent expense$-$Selling space,$16,700,$Cost of goods sold,$88,800],[$Sales staff wages,$22,300,$Sales commission expense,$12,400]]$

Prepare a multiple$-$step income statement.