Problem 2 - Save-the-Earth Co. reports the following income statement accounts for the year ended December 31. Sales discounts $ 770 Office salaries expense 2,200 Rent expense-Office space 1,700 Advertising expense 540 Sales returns and allowances 270 Office supplies expense 540 Cost of goods sold 9,400 24,00 Sales 0 Insurance expense 1,200 Sales staff salaries 2,700 Prepare a multiple-step income statement for the year ended December 31.