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

Sales discounts	$ 890
Office salaries expense	3,400
Rent expenseOffice space	2,900
Advertising expense	780
Sales returns and allowances	390
Office supplies expense	780
Cost of goods sold	11,800
Sales	48,000
Insurance expense	2,400
Sales staff salaries	3,900

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