Fit-for-Life Foods reports the following income statement accounts for the year ended December 31. Gain on sale of equipment $ 6,290 Office supplies expense 620 Depreciation expense-Office copier $ Sales discounts 530 16,700 Insurance expense 1,380 Sales returns and allowances 3,900 Sales 218,000 TV advertising expense 3,800 Office salaries expense 31,100 Interest revenue 650 Rent expense-Selling space 11,600 Cost of goods sold 91,000 Sales staff wages 23,700 Sales commission expense 13,100 Prepare a multiple-step income statement.