Sellall Department Stores reported the following amounts as of its December 31 year-end: Administrative Expenses, $3,100; Cost of Goods Sold, $26,460 : Income Tax Expense, \$3,420; Interest Expense, \$1.700; Interest Revenue, \$220; General Expenses, \$3,300; Net Sales, $44,345; and Delivery (freight-out) Expense, $370. Prepare a multistep income statement for distribution to external financial statement users