Valerie's Vineyard Supply is a nationwide wholesale distributor of supplies and equipment for vineyards and wineries. Please refer to the information provided below from Valerie's year-end adjusted trial balance to create a multi-step income statement in good form. Sales Sales discounts Sales returns and allowances Gain on sale of equipment Interest revenue Cost of goods sold Sales staff wages 219,000 16,700 4,000 6,150 610 Rent expense-Selling space TV advertising expense Sales commission expense Office supplies expense Insurance expense Depreciation expense-Office copier 89,100 23,900 Office salaries expense $ 10,900 2,000 12,700 660 1,360 470 32,000