Use the account information below to prepare a multiple step income statement for Wilson, Inc. for the year ended December 31, 2013.

Advertising Expense.$12,200
Cost of Merchandise Sold...97,000
Insurance Expense.16,400
Interest Expense...2,800
Interest Revenue..4,000
Office Salaries Expense.29,000
Office Supplies Expense.2,100
Sales..270,000
Sales Discounts.10,000
Sales Returns & Allowances.8,000
Sales Salaries Expense35,000
Store Supplies Expense1,800