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

Gain on sale of equipment	$ 6,290	Depreciation expenseOffice copier	$ 550
Office supplies expense	750	Sales discounts	15,000
Insurance expense	1,210	Sales returns and allowances	4,100
Sales	215,000	TV advertising expense	4,000
Office salaries expense	31,500	Interest revenue	790
Rent expenseSelling space	11,300	Cost of goods sold	91,900
Sales salaries expense	22,300	Sales commission expense	12,300

Prepare a multiple-step income statement.