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