Save$-$the$-$Earth Company reports the following income statement accounts for the year ended December $31.$

Sales discounts $ $840$

Office salaries expense $2,900$

Rent expense$$Office space $2,400$

Advertising expense $680$

Sales returns and allowances $340$

Office supplies expense $680$

Cost of goods sold $10,800$

Sales $38,000$

Insurance expense $1,900$

Sales staff salaries $3,400$

Prepare a multiple$-$step income statement for the year ended December $31.$