Seltal Department Stores reported the following amounts in its adjusted trial balance prepared 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; Sales Revenue, $37,000; Sales Discounts, $1, 850; Sales Returns and Allowances, $1, 665; and Delivery (freight-out) Expense, $250. Prepare a multistep income statement for distribution to external financial statement users