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 $ 6,340 Depreciation expense-office copier 740 Sales discounts 1,360 Sales returns and allowances 228,000 TV advertising expense 31,100 Interest revenue 11,500 cost of goods sold 22,400 Sales commission expense 400 15,700 4,200 3,100 710 90,300 12,100 Prepare a multiple-step income statement