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

$\backslash$table$[[$orfice salarles,$850],[$Rent expense$-$offices,$1\mathrm{.}000],[$Advertisforit expense space,$2,500],[$Sales returns and allowagess,$700],[$Orfice supplies expense.,$156],[$Cost of foods sold,$100],[\backslash$table$[[$Sales$]],11,000],[$Insurance expense,$90,000],[,2,000],[$erpense$,1\mathrm{.}500]]$

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