Saved Fit-for-Life Foods reports the following income statement accounts for the year ended December 31. Gain on sale of equipment Office supplies expense Insurance expense Sales Office salaries expense Rent expense-Selling space Sales staff wages 6,248 Depreciation expense-Office copier 730 Sales discounts 1,486 Sales returns and allowances 212,000 TV advertising expense 32,800 Interest revenue 10,500 Cost of goods sold 22,400 Sales commission expense 500 16,200 3,800 2,600 640 91,800 13,900 Prepare a multiple-step income statement. FIT-FOR-LIFE FOODS Income Statement For Year Ended December 31 4 Sales $ 208,200 Add: Sales returns and allowances 0 208,200 208,200