Not sure what I am missing here:

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 $ 6,290 Depreciation expense-office copier $ 550 770 Sales discounts 15,800 1,250 Sales returns and allowances 4,000 219,000 TV advertising expense 4,000 31,200 Interest revenue 730 10,300 Cost of goods sold 91,000 22,100 Sales commission expense 14,000 Prepare a multiple-step income statement. $ 219,000 15,800 4,000 FIT-FOR-LIFE FOODS Income Statement For Year Ended December 31 Sales Less: Sales discounts Add: Sales returns and allowances Net sales Cost of goods sold Gross profit Expenses Selling expenses Rent expense-Selling space Sales staff wages TV advertising expense Sales commission expense 19,800 199,200 (199,200) 10,300 22,100 4,000 14,000 50,400 Total selling expenses General and administrative expenses Office supplies expense Insurance expense Office salaries expense Depreciation expense-Office copier 770 1,250 31,200 550 Total general and administrative expenses Total expenses 33,770 84,170 (84,170) Other revenues, gains, expenses & losses Gain on sale of equipment Interest revenue 6,290 730 Total other revenues, gains, expenses & losses 7,020 31,050 Net income