Fit-for-Life Foods reports the following income statement accounts for the year ended December 31. $ 6,340 Depreciation expense-Office copier $ 740 Gain on sale of equipment Office supplies expense Insurance expense Sales Office salaries expense 400 Sales discounts 15,700 4,200 3,100 Sales returns and allowances 1,360 228,000 31,100 11,500 22,400 TV advertising expense Interest revenue Cost of goods sold Sales commission expense 710 Rent expense-Selling space Sales staff wages 90,300 12,100 Prepare a multiple-step income statement.