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 $11,400 Cost of Goods Sold 88,100 4,100 Delivery Expense 1,400 Insurance Expense 7,040 Income Tax Expense Rent Expense 10,900 1,300 Interest Expense 161,700 Sales Revenue Sales Discounts 9,900 Sales Returns and Allowances 17.000