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

$$6,290$ 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 expense

$$400$

$16,200$

$3,900$

$2,100600$

$88,500$

$13,700$

Prepare a multiple$-$step income statement.