The following data were provided by Mystery Incorporated for the year ended December 31:

Cost of Goods Sold	$	159,000
Income Tax Expense		16,000
Merchandise Sales (gross revenue) for Cash		228,000
Merchandise Sales (gross revenue) on Credit		39,600
Office Expenses		18,400
Sales Returns and Allowances		6,690
Salaries and Wages Expense		37,800
Prepare a multistep income statement.