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

Gain on sale of equipment	$	6,320		Depreciation expenseOffice copier	$	580
Office supplies expense		650		Sales discounts		15,400
Insurance expense		1,230		Sales returns and allowances		4,000
Sales		219,000		TV advertising expense		3,200
Office salaries expense		31,800		Interest revenue		760
Rent expenseSelling space		11,000		Cost of goods sold		91,900
Sales staff wages		23,200		Sales commission expense		13,700

Prepare a multiple-step income statement.