Sellall Department Stores reported the following amounts in its adjusted trial balance prepared 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; Sales Revenue, $49,000; Sales Discounts, $2,450; Sales Returns and Allowances, $2,205; and Delivery (freight-out) Expense, $370. Prepare a multistep income statement for distribution to external financial statement users.