Vitamix reports the following Information for Its year ended December $31$:

Cash sales

Sales on credit

General and administrative expenses

Sales returns

Cost of goods sold

Sales discounts

Selling expenses

$94,660$

$124,600$

$34,600$

$14,400$

$88,500$

$5,460$

$58,600$

Use the above Information to prepare the gross profit section of a multiple$-$step income statement.