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 6,250 700 1,300 220,000 32,500 10,000 23,089 Depreciation expense-Office copier Sales discounts Sales returns and allowances TV advertising expense Interest revenue Cost of goods sold Sales commission expense 500 16,000 4,000 2,000 750 90,000 13,000 Prepare a multiple-step income statement