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 staff wages $ 6,290 Depreciation expense-office copier 660 Sales discounts 1,390 Sales returns and allowances 212,000 TV advertising expense 31,500 Interest revenue 10,500 Cost of goods sold 23,200 Sales commission expense 400 16,200 3,900 2,100 600 88,500 13,700 Prepare a multiple-step income statement