Seliali Department Stores reported the following amounts as of its December 31 year-end: Administrative Expenses, $2,600; Cost of Goods Sold, \$23,760; Income Tax Expense, \$3,170; Interest Expense, \$1,600; Interest Revenue, \$200; General Expenses, \$2,800; Net Sales, $39,820; and Delivery (freight-out) Expense, $320. Prepare a multistep income statement for distribution to external financial statement users. \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ SELLALL DEPARTMENT STORES } \\ \hline \multicolumn{1}{|c|}{ Ancome Statement } \\ \hline \multicolumn{1}{|c|}{ At December 31 } \\ \hline Net Sales \\ \hline Cost of Goods Sold \\ \hline Gross Profit \\ \hline Income Tax Expense \\ \hline Interest Expense \\ Interest Revenue \\ Selling, General, and Administrative Expenses \\ \hline Net Income \\ \hline \end{tabular}