Fit-for-Life Foods reports the following income statement accounts for the year ended December 31 Gain on sale of equipment Office supplies expense $6,190 Depreciation expense-office copier 560 16,900 4,100 3,500 650 88,700 13,600 700 Sales discounts 1,360 Sales returns and allowances nsurance expense Sales Office salaries expense Rent expense-Selling space Sales staff wages 227,000 TV advertising expense 31,100 Interest revenue 12,000 Cost of goods sold 23,800 Sales commission expense Prepare a multiple-step income statement