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 $ 11,700 Cost of Goods Sold 87,300 Delivery Expense 5,100 Insurance Expense 1,400 Income Tax Expense 5,080 Rent Expense 11,200 Interest Expense 1,400 Sales Revenue 160,000 Sales Discounts 10,400 Sales Returns & Allowances 18,800 Required: Prepare a multistep income statement. Include all operating expenses in one line