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

$620$ Sales discounts

$1,380$ Sales returns and allowances

$218,000$ TV advertising expense

$31,100$ Interest revenue

$11,600$ Cost of goods sold

$23,700$ Sales commission expense

$$530$

$16,700$

$3,900$

$3,800$

$650$

$91,000$

$13,100$

Prepare a multiple$-$step income statement.

FIT$-$FOR$-$LIFE FOODS

Income Statement

For Year Ended December $31$