Prepare a multistep income statement for distribution to external financial statement users.

Sellall Department Stores reported the following amounts in its adjusted trial balance prepared as of its December 31 year-end: Administrative Expenses, $2,700; Cost of Goods Sold, $24,300; Income Tax Expense, $3,230; Interest Expense, $1,600; Interest Revenue, $200; General Expenses, $2,900; Sales Revenue, $45,000; Sales Discounts, $2,250; Sales Returns and Allowances, $2,025; and Delivery (freight-out) Expense, $330.