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

GainonsaleofequipmentOfficesuppliesexpenseInsuranceexpenseSalesOfficesalariesexpenseRentexpense-SellingspaceSalessalariesexpense$6,3407401,360228,00031,10011,50022,400SalescommissionexpenseDepreciationexpense-officecopierSalesdiscountsSalesreturnsandallowancesTVadvertisingexpenseInterestrevenueCostofgoodssold

Gain on sale of equipment $ 6,340 Office supplies expense Insurance expense Sales 228,000 Office salaries expense 31,100 Rent expenseselling space 90,300 Sales salaries expense 22,400 740 1,360 11,500 Depreciation expenseOffice copier Sales discounts Sales returns and allowances TV advertising expense Interest revenue Cost of goods sold Sales commission expense 400 15,700 4,200 , 100 12,100