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 $ 6,250 Depreciation expense-Office copier 700 Sales discounts 1,300 Sales returns and allowances 220,000 TV advertising expense 32,500 Interest revenue 10,000 Cost of goods sold 23,000 Sales commission expense $ 500 16,000 4,000 2,000 750 90,000 13,000 Prepare a multiple-step income statement. FIT-FOR-LIFE FOODS Income Statement For Year Ended December 31