Fit-for-Life Foods reports the following income statement accounts for the year ended December 31. Gain on sale of equipment $ 6,250 Depreciation expenseOffice copier $ 420 Office supplies expense 790 Sales discounts 15,200 Insurance expense 1,240 Sales returns and allowances 3,900 Sales 225,000 TV advertising expense 3,000 Office salaries expense 32,100 Interest revenue 660 Rent expenseSelling space 10,500 Cost of goods sold 88,800 Sales salaries expense 22,400 Sales commission expense 13,600 Prepare a multiple-step income statement.