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

Gain on sale of equipment	$ 6,230	Depreciation expenseOffice copier	$ 500
Office supplies expense	640	Sales discounts	15,200
Insurance expense	1,380	Sales returns and allowances	3,900
Sales	218,000	TV advertising expense	3,000
Office salaries expense	31,300	Interest revenue	670
Rent expenseSelling space	10,500	Cost of goods sold	89,900
Sales salaries expense	23,700	Sales commission expense	13,400

Prepare a multiple-step income statement.