Sellall Department Stores reported the following amounts in its adjusted trial balance prepared 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 Revenue, $39,820; and Delivery (freight-out) Expense, $320.

Prepare a multistep income statement for distribution to external financial statement users.