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 500 16,000 4,000 2,000 750 90,000 13,000 700 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 Prepare a multiple-step income statement