Fit-for-Life Foods reports the following income statement accounts for the year ended December Gain on sale of equipment Office supplies expense Insurance expense Sales Office salaries expense Rent expense-Selling space Sales salaries expense Prepare a multiple-step income statement. $ 6,320 Depreciation expense-Office copier 650 Sales discounts 1,230 Sales returns and allowances 219,000 TV advertising expense 31,800 Interest revenue 11,000 Cost of goods sold 23,200 Sales commission expense