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 Prepare a multiple-step income statement. $ 6,290 Depreciation expense-Office copier 620 Sales discounts 1,380 Sales returns and allowances 218,000 TV advertising expense 31,100 Interest revenue 11,600 Cost of goods sold 23,700 Sales commission expense $ 530 16,700 3,900 3,800 650 91,000 13,100