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

Sales discounts office salaries expense Rent expense$-$office space Advertising expense Sales returns and allowances office supplies expense

cost of goods sold sales Insurance expense sales staff salaries

$$750$

$2,000$

$1,500$

$500$

$250$

$500$

$9,000$

$20,000$

$1,000$

$2,500$

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