Fit-for-Life Foods reports the following income statement accounts for the year ended December 31. \begin{tabular}{lr} Gain on sale of equipment & $6,250 \\ \hline Office supplies expense & 700 \\ \hline Insurance expense & 1,300 \\ Sales & 220,000 \\ \hline Office salaries expense & 32,500 \\ Rent expense-Selling space & 10,000 \\ Sales salaries expenses & 23,000 \\ \hline Depreciation expense-Office copier & 500 \\ Sales discounts & 16,000 \\ Sales returns and allowances & 4,000 \\ \hline TV advertising expense & 2,000 \\ \hline Interest revenue & 750 \\ Cost of goods sold & 90,000 \\ Sales commission expense & 13,000 \end{tabular} Required: Prepare a multiple-step income statement. (Use cells A4 to B17 from the given information to complete this question.) Income Statement For Year Ended December 31