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

Sales discounts	$	780
Office salaries expense		2,300
Rent expenseOffice space		1,800
Advertising expense		560
Sales returns and allowances		280
Office supplies expense		560
Cost of goods sold		9,600
Sales		26,000
Insurance expense		1,300
Sales staff salaries		2,800

Required:

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