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

Gain on sale of equipment	$	6,240		Depreciation expenseOffice copier	$	500
Office supplies expense		730		Sales discounts		16,200
Insurance expense		1,400		Sales returns and allowances		3,800
Sales		212,000		TV advertising expense		2,600
Office salaries expense		32,800		Interest revenue		640
Rent expenseSelling space		10,500		Cost of goods sold		91,800
Sales staff wages		22,400		Sales commission expense		13,900

Prepare a multiple-step income statement.