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

Gain on sale of equipment $ $6,250$ Depreciation expense$$Office copier $ $500$

Office supplies expense $700$ Sales discounts $16,000$

Insurance expense $1,300$ Sales returns and allowances $4,000$

Sales $220,000$ TV advertising expense $2,000$

Office salaries expense $32,500$ Interest revenue $750$

Rent expense$$Selling space $10,000$ Cost of goods sold $90,000$

Sales salaries expense $23,000$ Sales commission expense $13,000$

Prepare a multiple$-$step income statement.