The following information for ABC company covers the year ended 2020:

Advertising expenses	3,100
Commission expenses	8,600
Cost of goods sold	110,000
Other selling expenses	3,700
Income tax expenses	8,150
Insurance expense	2,000
Interest expense	12,000
Dividend income	2,000
Rent expenses of administration building	9,000
Salary expenses for office staff	11,000
Sale revenue	190,000

Required: Prepare a multiple-step income statement