Sellall Department Stores reported the following amounts as of its December 31 year-end: Administrative Expenses, $1,900; Cost of Goods Sold, $19.980; Income Tax Expense, $2,820; Interest Expense, $1,500; Interest Revenue, $180; General Expenses, $2,100; Net Sales, $33,485; and Delivery (freight-out) Expense, $250. Prepare a multistep income statement for distribution to external financial statement users.