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

$$6,340$ Depreciation expense$-0$ffice copier

$740$ Sales discounts

$1,360$ Sales returns and allowances

$228,000$ TV advertising expense

$31,100$ Interest revenue

$11,500$ Cost of goods sold

$22,400$ Sales commission expense

$$400$

$15,700$

$4,200$

$3,100$

$710$

$90,300$

$12,100$

Prepare a multiple$-$step income statement.

FIT$-$FOR$-$LIFE FOODS

Income Statement

For Year Ended December $31$