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

Gain on sale of equipment	$	6,280		Depreciation expenseOffice copier	$	410
Office supplies expense		780		Sales discounts		16,700
Insurance expense		1,370		Sales returns and allowances		3,900
Sales		224,000		TV advertising expense		2,700
Office salaries expense		31,300		Interest revenue		610
Rent expenseSelling space		10,200		Cost of goods sold		88,200
Sales staff wages		22,000		Sales commission expense		12,700

Prepare a multiple-step income statement.

FIT-FOR-LIFE FOODS Income Statement For Year Ended December 31 Expenses Selling expenses Total selling expenses General and administrative expenses Total general and administrative expenses Total expenses Other revenues, gains, expenses & losses Total other revenues, gains, expenses & losses