I'm not for sure how figure out how to get my gross profit

BIU- Format Painter Number Styles Alignment Font Clipboard H. 1 Prepare the multiple step Income Statement for the period ending December 31, 20XX. Ma and Pa Grocery Income Statement For the year ended 12/31/20XX $3,228,000.00 Sales Revenue: $670,000.00 $220,000.00 Less: Sales Returns and Allowances $8,900 Sales Discounts Net Sales Revenue $158,400 Cost of Goods Sold Gross Profit Operating Expenses: Selling Expenses: Commission Expense $22,300.00 $12,600.00 $1,300.00 Advertising Expense Delivery Expense $26,200 General and Administrative Expenses: $52,000.00 $10,300.00 Office Salaries Expense Utilities Expense $5,800.00 $57,000.00 Rent Expense Insurance Expense $125,100 Operating Income Other Revenues (Expenses): Interest Expense Net Income M2 Assignment Ready Foryour iniiar post, snare your immediate tnougnTS and concerns about wny tnis situation may nave occurrea, Vvin a decrease a going concern