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

Sales discounts	$ 860
Office salaries expense	3,100
Rent expense—Office space	2,600
Advertising expense	720
Sales returns and allowances	360
Office supplies expense	720
Cost of goods sold	11,200
Sales	42,000
Insurance expense	2,100
Sales staff salaries	3,600

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