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 $ 530 Office supplies expense 620 Sales discounts 16,700 Insurance expense 1,380 Sales returns and allowances 3,900 Sales 218,000 TV advertising expense 3,800 Office salaries expense 31,100 Interest revenue 650 Rent expenseSelling space 11,600 Cost of goods sold 91,000 Sales staff wages 23,700 Sales commission expense 13,100

Prepare a multiple-step income statement.