The following is a listing of all of the income statement accounts for Mulberry Street Sportswear as they appear on the adjusted trial balance as of December 31. Advertising Expense $10,100 Cost of Goods Sold 88,600 Delivery Expense 4,700 Insurance Expense 600 Income Tax Expense 6,600 Rent Expense 11,800 Interest Expense 2,000 Sales Revenue 161,400 Sales Discounts 9,900 Sales Returns and Allowances 17,200