Save-the-Earth Company reports the following income statement accounts for the year ended December 31. Sales discounts office salaries expense $ 750 2,000 Rent expense-Office space 1,500 Advertising expense 500 Sales returns and allowances 250 office supplies expense 500 Cost of goods sold 9,000 Sales 20,000 Insurance expense 1,000 Sales staff salaries expense 2,500 Prepare a multiple-step income statement for the year ended December 31.